加收滞纳金是否属行政处罚？《行政处罚法》出台后，不论理论界，还是实务界，对这个问题的争议较大。原因之一就在于《行政处罚法》第二十九条规定：“违法行为在二年内未被发现的不再给予行政处罚。法律另有规定的除外。”明确这个问题，直接牵涉到税务执罚的正确性。有人认 Is it an administrative penalty to impose late fees? After the promulgation of the Administrative Punishment Law, whether in theorists or practitioners, the issue on this issue is much controversial. One of the reasons is that Article 29 of the Law on Administrative Penalty stipulates: “No administrative sanction shall be granted if the illegal act is not discovered within two years unless otherwise stipulated by law.” This issue is clearly defined and directly involves the tax Penalty correctness. Some people think