根据《中华人民共和国税收征收管理法》(以下简称《征管法》)第六十三条规定,“对纳税人偷税的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴税款百分之五十以上五倍以下的罚款”。对“偷税的滞纳金”到底属不属于行政处罚的范畴?会不会违反“一事不二罚”原则?征收目的 According to Article 63 of the “Law of the People’s Republic of China on the Administration of Tax Collection” (hereinafter referred to as the “Law on the Administration of Tax Collection”), “tax evasion by taxpayers” shall be pursued by the tax authorities for any unpaid or underpaid taxes and late payment fees, and Fines not paid or less than 50% but less than 5% of the tax paid “. In the end does not belong to the scope of administrative penalties? Will not violate the principle of ”not a single fine"? The purpose of expropriation