税收实务中，征纳双方常常面临税收滞纳金的征缴问题。新《中华人民共和国税收征收管理法》（以下简称新《征管法》）自２００１年５月１日起施行，其中有八项条款涉及到了税收滞纳金的征缴问题，内容上也较旧法有了大的增改。如何正确地认识滞纳金的性质，藉此界定滞纳金适用? In tax practice, both parties often face the issue of collection of late fees for taxes. The new Law of the People’s Republic of China on Tax Collection and Administration (hereinafter referred to as “the New Collection and Management Law”) came into force on May 1, 2001, of which eight articles related to the collection of tax late fees, Big change. How to correctly understand the nature of late fees, to define the late fees applicable?