透析海关进出口税收管理中几种情形税收滞纳金的具体计算

An In-depth Analysis about the Calculation of Fine for Delaying Payment in the Customs Revenue Management

海关在进出口货物税收管理中关于税收滞纳金的计算,其核心是滞纳天数的计算,按海关监管业务类型对进出口货物税收涉及的税收滞纳金的具体滞纳天数计算进行阐述,能够使该税收滞纳金的计算更清晰、更容易掌握。

The core of Calculation about fine for delaying payment in customs revenue management is days calculating. It is clarity and easy to master when explaining the ＂days calculating＂ according to the customs supervising and managing service type.