这笔滞纳金是多缴了还是少缴了□季茂山在１９９７年税收执法检查中，笔者发现对分次缴纳滞纳金的计算存在两种不同的方法。请看实例：某企业是以一个月为纳税期限的营业税纳税人，１９９７年２月应纳营业税为２０万元，于纳税期限（３月１０日）后分三次缴纳。第一次于３... Whether this late payment is overpayed or not paid □ During the tax law enforcement inspection conducted in 1997 by Ji Mau-shan, the author found that there are two different methods for calculating the overdue payment in different installments. See an example: a business taxpayers with a tax period of one month, business tax should be 200,000 yuan in February 1997, paid in three installments after the tax deadline (March 10). First time in 3 ...