税收滞纳金是指税务机关基于纳税人未在规定期限缴纳税款的事实,而从滞纳税款之日起,按日加收滞纳税款一定比例的附带征收。《税收征收管理法》第三十二条规定:"纳税人未按照规定期限缴纳税款的,扣缴义务人未按照规定期限解缴税款的,税务机 Tax late fees refers to the tax authorities based on the fact that the taxpayers did not pay the tax within the prescribed period of fact, and from the date of tax deferral, the tax plus day plus a certain percentage of incidental withholding tax collection. Article 32 of the Law of the People’s Republic of China on Tax Collection and Management stipulates that if the taxpayer fails to pay the tax within the prescribed time limit, the withholding agent fails to pay the tax within the prescribed time limit,