税收滞纳金

税收滞纳金

简明

1
tax delay charge
税收滞纳金：指因未按时缴纳税款而产生的额外费用。

网络释义

1
tax delay charge
... tax delay charge 税收滞纳金 delay in paying electricity charge 逾期不交付电费 charge coupled delay line 电荷耦合延迟线 ...

双语例句

1
对于税收滞纳金的性质，理论界有不同的观点。
There exist some divergence on the character of tax overdue fine among legal scholars.
2
并且税收代位权的行使范围以纳税人欠缴的税款为限，不应包括滞纳金。
And the exercise of subrogation revenue to the taxpayer to the extent of unpaid taxes, not including taxes.

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