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