1) overdue fine
滞纳金
1.
As one type of administrative execution of the administrative enforcement,overdue fine\'s scope of application is very limit.
滞纳金作为行政强制执行中执行罚的一种类型,其适用范围非常有限,故被喻为"合法抢劫"的信用卡滞纳金并不是行政法意义上的滞纳金。
2.
As an essential administrative enforcement,overdue fine plays an important role in the smooth implementation of laws and regulations to protect the effective functioning of the executive power.
滞纳金作为行政强制执行制度中必不可少的一种方式,它的实施对于保障法律法规的顺利实施以及行政权力的有效运作都具有十分重要的作用。
2) late payment penalty
滞纳金
1.
We give the relationship bewteen penalty coefficient and the rate of collecting late payment penalty in collecting tax payment and analyze the factors for avoiding taxes penalty amnesty.
本文在考虑税款时间价值的前提下,通过建立税企博弈模型,给出罚款系数与税款滞纳金征收率之间的关系,分析偷税罚款赦免的因素,指出确定动态罚款系数的方法,为税务执行部门合理使用偷税罚款自由裁量权提供了可操作的理论工具。
2.
Since the《People s Republic of China Labor Insurance Regulations》(1951) which decreed the late payment penalty clause firstly, China have Promulgated a lot of laws and regulations with late payment penalty in Taxation, environmental protection, road maintenance, water and electricity charges collection and so on.
自1951年颁布的《中华人民共和国劳动保险条例》第一次规定滞纳金条款后,我国依次在税收、环境保护、公路养护、水电费征收等领域出台了含有滞纳金条款的法律法规,使用滞纳金条款的主体也非常之复杂,其中有行政、事业、企业等不同性质的单位。
3) late fee
滞纳金
1.
The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.
追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。
4) Studies on the Late Payment Penalty
论滞纳金
5) Overdue Payment of Customs Duties
关税滞纳金
6) tax overdue fine
税收滞纳金
1.
There exist some divergence on the character of tax overdue fine among legal scholars.
对于税收滞纳金的性质,理论界有不同的观点。
补充资料：滞纳金
税务机关对逾期未缴纳税款的单位或个人依法征收的罚款。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条