罚金罚款纳税调整-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	罚金罚款纳税调整
释义	法律主观：税款的滞纳金是不属于罚金的，两者是不同的概念。滞纳金是促使纳税人履行纳税义务的强制执行方式，而罚金是指法院判处犯罪人向国家缴纳一定数额金钱的刑罚方法。罚金属于财产刑的一种。
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