税收滞纳签，是纳税人未按照税收法津法规规定的期限缴纳税款，对占用国家资金，影啊国家财政预算收支的一种补偿。根据税收征管工作实践，笔香认为：《征管法》及《买施细则》中规定加收滞纳益的办法，已不适应市场经济发展的要求，同时增加了税收征管工作的准厦，不利于依法? Tax laggard sign, is the taxpayer fails to pay taxes in accordance with the provisions of tax laws and regulations of the deadline for the occupation of state funds, a shadow of national revenue and expenditure of a compensation. According to tax collection and management practice, pen incense that: “Tax Collection Law” and "provisions of the provisions of the payment of stubborn benefits approach, has not adapted to the requirements of the development of the market economy, tax administration at the same time increased the work of quasi-Xia, not In accordance with the law?