1.
Unfortunately, you must pay the penalty fee for the overdue tax payment.
对不起，这笔税款已滞纳，要加收滞纳金。
2.
Taxpayer: Does that include the surcharge?
纳税人：处罚中包括滞纳金吗？
3.
"In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs."
逾期缴纳的,由海关征收滞纳金。
4.
Four Fine Legal Confusions--Legal Thinking Triggered by the Case of"Sky-high Overdue Fine";
滞纳金的四大法律困惑——“天价滞纳金”案引发的法律思考
5.
"the appropriate tax authorities, in addition to setting a new time limit for tax payment, shall surcharge overdue payments at0.5% of the overdue tax for every day in arrears, starting from the first day of default."
(逾期不缴的)税务机关除限期缴纳外,从滞纳之日起,按日加收滞纳税款的千分之五的滞纳金。
6.
"The tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default."
税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。
7.
The daily penalty for the overdue tax payment that we impose is equal to 0.05%.
按日加收万分之五的滞纳金。
8.
Lawyer: For this kind of arguments, you must pay the tax and surcharge according to the decision of the tax authority at first.
律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。
9.
Lawyer:No.The surcharge is not attributive to the deeds of the punishment.It happens in the process of tax payment.
律师：滞纳金不是处罚行为，而是征税行为。
10.
You should pay the tax, together with the penalty and the overdue fine before January 24, 2003.
请与2003年1月24日前将税款、罚款、滞纳金缴纳入库。
11.
Those who do not apply to extend the term of land use upon expiration of the term of land use shall pay a default penalty equal to 0.1% of the land use fee for every day in arrears.
对土地使用期满不申请延长土地使用期者，按日加收滞纳土地使用费千分之一的滞纳金。
12.
The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。
13.
Discuss on the Legal Character of Tax Overdue Fine--Concurrently Discuss the Limitations of Article 32 of The Law of the People's Republic of China on the Administration of Tax Collection
税收滞纳金之法律性质探析——兼论《税收征管法》第32条之完善
14.
According to the regulations, road maintenance cost should be paid ahead of time or an overdue fine of 0.5 percent of a month's total cost which adds per day is charged.
依照规定，养路费、通行费应提前缴纳。如迟缴，滞纳金为一月费用的千分之五，以天计算。
15.
A payer shall, when handling the cancellation procedures, settle the social insurance premiums, interests, overdue fees and fines that should be paid.
缴费单位在办理注销手续时，应当结清应缴纳的社会保险费、利息、滞纳金和罚款。
16.
Tax official:the tax authority will set new dead line for the return and impose a fine not exceeding2000Yuan on the taxpayer that fail to file the return.on the other hand, levy a surcharge equal to0.2%of the overdue tax for each day that the tax remain in arrears.
税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。
17.
The amount of the surcharge shall be, for each month of late payment, 5% of the whole amount of the annual fee of the year within which the annual fee is due to be paid.
滞纳金的金额按照每超过规定的缴费时间1个月，加收当年全额年费的5%计算；
18.
Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee--On the case basis of a tax-levying debate;
论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例