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税收滞纳金在税收实践中有不可替代的保障作用。本文结合对税收滞纳金的定性,以及《中华人民共和国税收管理法》征求意见稿38条的相关规定,指出我国税收滞纳金制度存在的问题,并提出了立法建议。
Tax late fees in the tax practice has an irreplaceable role in safeguarding. Based on the definition of tax overdue fine and the relevant provisions of Article 38 of the “Tax Administration Law of the People's Republic of China”, this article points out the problems in China's tax overdue payment system and puts forward legislative suggestions.