There exist some divergence on the character of tax overdue fine among legal scholars.
对于税收滞纳金的性质,理论界有不同的观点。
Discuss on the Legal Character of Tax Overdue Fine--Concurrently Discuss the Limitations of Article 32 of The Law of the People's Republic of China on the Administration of Tax Collection
税收滞纳金之法律性质探析——兼论《税收征管法》第32条之完善
Unfortunately, you must pay the penalty fee for the overdue tax payment.
对不起，这笔税款已滞纳，要加收滞纳金。
"The tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default."
税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。
"the appropriate tax authorities, in addition to setting a new time limit for tax payment, shall surcharge overdue payments at0.5% of the overdue tax for every day in arrears, starting from the first day of default."
(逾期不缴的)税务机关除限期缴纳外,从滞纳之日起,按日加收滞纳税款的千分之五的滞纳金。
Bill was found guilty of tax evasion and owes the IRS over$60,000 in back taxes.
比尔被判逃税罪，他现在仍欠国内收入局六万多美元的滞纳税金。
Taxpayer: Does that include the surcharge?
纳税人：处罚中包括滞纳金吗？
estimated uncollectible dilinquent taxe
估计无法征收的滞纳税款
Lawyer: For this kind of arguments, you must pay the tax and surcharge according to the decision of the tax authority at first.
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。
Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee--On the case basis of a tax-levying debate;
论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例
"In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs."
逾期缴纳的,由海关征收滞纳金。
The daily penalty for the overdue tax payment that we impose is equal to 0.05%.
按日加收万分之五的滞纳金。
Lawyer:No.The surcharge is not attributive to the deeds of the punishment.It happens in the process of tax payment.
律师：滞纳金不是处罚行为，而是征税行为。
The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。
You should pay the tax, together with the penalty and the overdue fine before January 24, 2003.
请与2003年1月24日前将税款、罚款、滞纳金缴纳入库。
The real-estate tax is calculated under the rate on leasing income method. The applicable rate is 12%.
从租按租金收入12%的税率缴纳。
Federal Income Tax on Student Earnings and A wards
学生收入及所得奖金应纳联邦所得税
tax underpaid or postponed
欠缴或滞纳税款利息
estimated uncollectible delinquent taxes
滞纳税款拒付损失估计