在税收征管过程中，滞纳金征收始终是一个难题，特别是对欠税额度较大的企业征收滞纳金就更难了。主要表现在两个方面：一是欠税型滞纳金。这类企业都是资金紧张无能力缴税，而且经营规模较大，如煤炭生产企业、炼钢企业、纺织企业等，其正常税款都难以保证，更谈不上缴滞纳金 In the process of tax collection and administration, it is always a difficult problem to collect the late fees, especially for enterprises that have a large amount of taxes owed. Mainly manifested in two aspects: First, the late tax arrears. Such enterprises are unable to pay due to lack of funds, but also operate a relatively large scale. For example, coal-producing enterprises, steel-making enterprises and textile enterprises can not guarantee their normal taxes, let alone pay late fees