税款滞纳金

涉外企业所得税年度税款滞纳金应从何时算起？

From what time shall the penalty fee for overdue annual income tax payment of foreign-related enterprises be counted ?

利用弹性分析理论得到当偷税罚款系数一定时，税款滞纳金每日征收率应适当下调；

Using analysis of elasticity , we derive that , when the penalty coefficient is fixed , the daily penalty rate for late tax payment should be lowered .

律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。

Lawyer : For this kind of arguments , you must pay the tax and surcharge according to the decision of the tax authority at first .

纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金

" In the case of tax disputes with the tax authorities , a taxpayer , withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations "

税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。

The tax authority noticed me that they would impose penalty and surcharge on my company , plus the payment of the tax overdue .

请与2003年1月24日前将税款、罚款、滞纳金缴纳入库。

You should pay the tax , together with the penalty and the overdue fine before January 24 , 2003 .