利用弹性分析理论得到当偷税罚款系数一定时，税款滞纳金每日征收率应适当下调；

Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered.

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例如，某人想买25美分一包的纸烟，如果该州的销售税征收率是物价的百分之八，那么这包纸烟的实价就是27美分，这个数字里面就包括了销售税。

For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent is that state, when the cost of the cigarettes is twenty-seven cents.

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例如，某人想买25美分一包的纸烟，如果该州的销售税征收率是物价的百分之八，那么这包纸烟的实价就是27美分，这个数字里面就包括了销售税。

For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent is that state, when the cost of the cigarettes is twenty-seven cents.

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