摘要
本文首先介绍了我国对税款滞纳金的认知,指出了当前我国税款滞纳金制度存在的几个问题,进而对完善我国税款滞纳金制度提出了立法建议,并为修订《中华人民共和国税收征收管理法》(以下简称《税收征管法》)第三十二条提出了具体的立法方案。
This paper first gives an introduction to understandings of the fine for tax overdue in China by pointing out some issues in current fine for tax overdue system, and then proposes some suggestions on how to perfect the system. Moreover, it offers two concrete legislation projects for revising Article 32 of Tax Collection and Administration Law of the People’s Republic of China （hereinafter referred to as ‘Collection and Administration Law’）.
出处
《涉外税务》
CSSCI
北大核心
2010年第2期50-53,共4页
International Taxation In China
关键词
税款滞纳金
利息
税收征管法
Fine for tax overdue Interest Collection and Administration Law
