漏税滞纳金怎么计算-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	漏税滞纳金怎么计算
释义	交税滞纳金计算方法：从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。计算公式：滞纳金=滞纳税款×滞纳天数×滞纳金加收率(0.5‰)。征收滞纳金是税收管理中的一种行政强制措施。在海关监督管理中，滞纳金指应纳税的单位或个人因逾期向海关缴纳税款而依法应缴纳的款项。在会计分录核算中，属于营业外支出。法律依据《中华人民共和国税收征收管理法》第三十二条
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