最近,国务院办公厅针对部分企业拖欠税款严重问题,向各地发出严格执行欠税交纳滞纳金制度的通知。要求各地对纳税人逾期未交的应纳税款,必须严格按国家有关规定执行;对纳税确有困难,经税款征收机关批准缓交的,其滞纳金可以适当核减,但也要按月课征不低于银行同期贷款利息的滞纳金,对未经税收机关批准缓交的欠税,一律按规定课征滞纳金,不得随意减免。 Recently, the General Office of the State Council issued a circular to all localities on the serious problem of tax arrears in some enterprises in the course of delinquency of tax payment, and strictly implemented the system of paying late fees in arrears. Demanding taxpayers overdue taxpayers in all places must be strictly implemented in accordance with relevant state regulations; taxpayers have difficulties, approved by the tax authorities to ease the delay, the late fees can be reduced appropriately, but also on a monthly basis Not less than the bank overdue loan interest interest late payment of taxes approved by the tax authorities to delay the debt, all levy fees late fees, may not be free relief.