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问题
法律规定滞纳金每日最高多少?
释义
法律分析:
对于行政处罚中的滞纳金,最高不超过行政处罚的本金数额。滞纳金是指税务机关基于纳税人未在规定期限缴纳税款的事实,而从滞纳税款之日起,按日加收滞纳税款一定比例的附带征收。
法律依据:
《中华人民共和国行政强制法》 第四十五条 行政机关依法作出金钱给付义务的行政决定,当事人逾期不履行的,行政机关可以依法加处罚款或者滞纳金。
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principle of safeguarding the fundamental rights of citizens
principle of safeguarding the rights of the party interested
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更新时间:2025/2/25 21:09:01