滞纳金的四大法律困惑——“天价滞纳金”案引发的法律思考

Four Fine Legal Confusions——Legal Thinking Triggered by the Case of"Sky-high Overdue Fine"

滞纳金作为行政强制执行制度中必不可少的一种方式,它的实施对于保障法律法规的顺利实施以及行政权力的有效运作都具有十分重要的作用。由于滞纳金的执行是以强制为主要特征的,因此。其设置是否合法、运行是否适当将直接影响到公民、法人的财产权利。为此.规范和完善滞纳金制度将成为行政强制领域研究的重点之一。

As an essential administrative enforcement, overdue fine plays an important role in the smooth implementation of laws and regulations to protect the effective functioning of the executive power. Due to its mandatory nature, it has a direct impact on an individu - al＇s property right. To this end, it is important to study approaches to standardize and improve the fine system in the field of administrative enforcement.