税款滞纳金是纳税人或者扣缴义务人因占用国家税款而应缴纳的一种补偿。《中华人民共和国税收征收管理法》第二十条第二款规定：“纳税人未按照前款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... Tax late payment is a kind of compensation that the taxpayer or withholding agent should pay for taking up the national tax. Paragraph 2 of Article 20 of the Law of the People’s Republic of China on the Collection and Administration of Taxes stipulates: "If the taxpayer fails to pay the tax within the time limit prescribed in the preceding paragraph, the withholding agent fails to pay the tax in accordance with the time limit prescribed in the preceding paragraph, and the tax authority In addition to ordering the deadline to pay, from the date of late payment of tax, according to the Japanese plus lag ...