论文部分内容阅读
据9月3日《经济日报》报道,中国人民银行发出通知,于1991年9月1日起在全国范围内改变托收承付结算办法中扣付滞纳金的规定。通知规定,滞纳金单独计算,定期扣付,办理托收承付结算发生延期付款以后,应按照延期付款的总金额和规定的比例(万分之三)扣付滞纳金,每月计算一次,于次月三日内单独划交给收款单位。在月内有部分支付的货款,根据部分支付的金额和延期付款天数,按每天万分之三计算滞纳金,与货款一并划交给收款单位,对
According to the “Economic Daily” reported on September 3, the People’s Bank of China issued a circular aiming to change the stipulation of deducting late fees from the collection, acceptance and settlement of accounts receivable nationwide on September 1, 1991. The notice stipulates that late fees shall be separately calculated and deducted on a regular basis. After the deferred payment for acceptance of collection and collection occurs, deferred payment shall be deducted in accordance with the total amount of deferred payment and the stipulated proportion (three ten thousandths) Delivered separately to the beneficiary within three days of the month. Part of the payment within the month, according to the amount of partial payment and the number of days of deferred payment, according to three ten thousandths per day late fee payment, and the money paid to the payee, the right