在交通规费征收中,对长期拖欠和不按规定期限交纳管理费的运输单位和个人,按照《道路运输违章处罚规定》第十二条第一款的规定进行滞纳金处罚,使用公路运输管理费收据作为滞纳金收据,在核算时又作为运管费收入处理。这样做法,很不合理和规范。为此,建议(1)滞纳金要实行专用票据 In the collection of traffic fees, transportation units and individuals who have long been in arrears and who do not pay the administrative fees according to the prescribed period shall be subject to late fees and fines in accordance with the provisions of the first paragraph of Article 12 of the “Provisions on Penalties for Violation of Road Traffic”, and use the administrative fee for road transportation Receipt as a late payment receipt, in accounting as handling fee income processing. This approach is very unreasonable and norms. To this end, it is recommended (1) late fees to implement special notes