1) Overdue Payment of Customs Duties
关税滞纳金
2) 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。
3) Amount of Belated Payment and Belated Interest(Commodity Tax)
滞纳金、滞纳利息(货物税)
4) On Tax Overdue Fine
浅议税收滞纳金
6) 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。
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