(2012年6月14日国家税务总局公告2012年第25号)为了提高征收效率,降低征收成本和纳税人负担,现将1元以下应纳税额和滞纳金处理问题公告如下:主管税务机关开具的缴税凭证上的应纳税额和滞纳金为1元以下的,应纳税额和滞纳金为零。 (Announcement No.2012 of the State Administration of Taxation on June 14, 2012) In order to improve the collection efficiency and reduce the collection costs and taxpayers’ burden, the following issues concerning the handling of tax payable and late payment fees below RMB 1 are as follows: The tax authorities issued The tax payable on tax vouchers and the late fees are less than 1 yuan, the tax payable and late fees are zero.