滞纳金是国家用经济方式督促纳税人、扣缴义务人履行税收义务的手段,是纳税人因占用税款而给予国家的补偿,就像纳税人发现自己多缴税款,可要求税务机关退还多缴税款并加计利息一样。滞纳金属经济补偿,而不是处罚。税务机关没有免除或者豁免滞纳金的权力,但《税收征管法》及其实 Late payment of gold is the state’s economic means to supervise the taxpayers, withholding agents to fulfill the tax obligations means taxpayers because of the tax and compensation for the country, as taxpayers find themselves overpaid taxes may require the tax authorities to refund more Taxes plus the same amount of interest. Abstinence Economic compensation, rather than punishment. Tax authorities do not have the power to waive or waive late fees, but the Tax Administration Act and Actually