车船税的滞纳金扣税金额-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	车船税的滞纳金扣税金额
释义	车船税逾期未缴纳，滞纳金将每天按照万分之五计算，也就是所缴纳滞纳金总金额税款乘以万分之五再乘以逾期天数。即滞纳金=年应纳税额×(5/10000)×逾期天数。滞纳金和处罚从次年的1月1日起计算。【法律依据】《中华人民共和国车船税法》第八条车船税纳税义务发生时间为取得车船所有权或者管理权的当月。第九条车船税按年申报缴纳。具体申报纳税期限由省、自治区、直辖市人民政府规定。第十一条车船税的征收管理，依照本法和《中华人民共和国税收征收管理法》的规定执行。
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