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问题
税款滞纳金是普通债权吗
释义
税款滞纳金是普通债权。根据法律规定,在企业依法进入破产程序后,其所欠的税款滞纳金属于企业应当偿还的普通破产债权,排在破产清偿顺序的最后。如果企业的破产财产足够清偿其全部的债务的,应当及时缴纳该税款的滞纳金。
法律依据:
《中华人民共和国企业破产法》第三十二条
纳税人未按照规定期限缴纳税款的,扣缴义务人未按照规定期限解缴税款的,税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。
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