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《中华人民共和国税收征管法》规定:纳税人未按规定期限缴纳税款的,扣缴义务人未按照前款规定期限解缴税款的,税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款千分之二的滞纳金。纳税人偷税,亦属于未按规定期限缴纳税款的行为,税务机关除了追缴所偷税款并视其情节进行罚款外,还应加收滞纳金。滞纳金计算公式为:滞纳金额=偷税数额×偷税天数×2‰从计算公式可以看出,偷税天数是计算偷税滞纳金的关键。偷税天数为偷税起始日到结束日的一段时间,偷税起始日一般为税款实现次月的第十一日;偷税的结束日期,应该是税务机关作出税务处理决定之日。具体计算滞纳金数额应分四种不同情况。(1)在作出税务处理决定之前,纳税人积极补缴税款的,其偷税滞纳金可计算到实际缴纳之日。(2)在作出税务处理决定之后,纳税人在限定期限之前补缴税款的,其偷税滞纳金计算到作出税务处理决
The People’s Republic of China Law on the Administration of Tax Collection stipulates that if the taxpayer fails to pay the tax within the prescribed time limit, the withholding agent fails to pay the tax in accordance with the time limit prescribed in the preceding paragraph, the tax authority shall, On the date of receipt of late payment of late payment of 2% of the late fee. Tax evasion by taxpayers also falls into the category of failing to pay the tax within the prescribed time limit. Tax authorities shall, in addition to recovering the tax evasion and penalizing them according to their circumstances, also be subject to late fees. Late payment of gold is calculated as: the amount of lag = the amount of tax evasion × tax days × 2 ‰ From the formula can be seen that the number of days of tax evasion is the key to calculating tax evasion. Tax evasion days for the period from the tax evasion date to the end date, the tax evasion date is generally the eleventh day of the following month for tax evasion; the tax evasion end date should be the date on which the tax authorities make a tax decision. Specific calculation of the amount of late fees should be divided into four different situations. (1) Before the tax treatment decision is made, if the taxpayer voluntarily repays the tax, the late payment of tax evasion can be calculated on the actual payment date. (2) After making the tax treatment decision, if the taxpayer repays the tax before the deadline, the tax evasion fee shall be calculated to the extent of tax treatment