论文部分内容阅读
某公司与社会保险费征缴机构采取“协议转账”方式缴纳社会保险费,即对于应缴纳的社会保险费,授权社保机构通过银行直接划转其特定账户资金,社保机构通常于每月15日划转社保费。某月,因该账户资金不足,征缴机构迟延一周才得以划转社会保险费。社保机构遂要求该公司缴纳滞纳金。该公司应否缴纳滞纳金?
A company and social insurance fee collection agencies take the “agreement transfer” way to pay social insurance premiums, that is, the social insurance premiums should be paid, authorized by the social security agencies to transfer funds directly to their specific account through the bank, the social security agencies usually monthly 15th transfer social security fee. In a month, due to lack of funds in the account, the collecting agency was able to transfer social insurance premiums after a one-week delay. Social Security agencies then asked the company to pay late fees. Should the company pay late fees?