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《中华人民共和国税收征收管理法》第二十条规定,纳税人未按照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。由于一些单位拖欠税款时间较长,或者税务机关查补税款的所属时期跨度较大,并且年有闰年平年之分,月有月大月小之别,滞纳天数的计算比较繁琐,从而影响了税款滞纳金的准确计算。而使用软件“EXCEL”,来计算税款滞纳天数的两种方法,既快速简便,又能够节约大量的人力和时间。
Article 20 of the Law of the People’s Republic of China on the Administration of Tax Collection stipulates that if the taxpayer fails to pay the tax in accordance with the prescribed time limit, the withholding agent fails to pay the tax in accordance with the time limit prescribed in the preceding paragraph, From the date of late payment of tax, a late fee of 2% of the overdue tax will be imposed on a daily basis. Due to the long delay of some units in tax arrears or the tax authorities’ investigation of subordinate taxation, the period covered by the taxation spans is relatively large, and there is a year-by-year leap year. Affecting the exact calculation of the late fee for tax. The use of software “EXCEL” to calculate the tax days of the two methods, both quick and easy, but also save a lot of manpower and time.