虽然《中华人民共和国税收征收管理法》及其实施细则明确规定了滞纳税款加收滞纳金的期间和比例,即纳税人未按照规定期限缴纳税款的,扣缴义务人未按照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,按日加收滞纳税款万分之五的滞纳金;加收滞纳金的起止时间,为法律、行政法规规定或者税务机关依照法律、行政法规的规 Although the “Law of the People’s Republic of China on Tax Collection and Management” and its implementing rules clearly stipulate the period and percentage of late payment of late fees, that is, the taxpayers fail to pay the tax within the prescribed time limit, the withholding agent fails to pay the prescribed period Taxes, the tax authorities in addition to ordering the deadline to pay, from the date of tax deferral, plus a day by the late payment of 5% of the late fees; plus late payment of deadlines for the law, administrative regulations or the tax authorities In accordance with laws and administrative regulations