税收滞纳金单利复利计征辨析

Differentiation and Analysis of the Calculation and Levy on Overdue Tax Payment by Single Rate and Compound Rate

从税收滞纳金法律渊源出发,辨析单利复利计征法,并对单利复利计征法进行比较,重点分析复利计征法法理,解析应用复利计征法的意义。