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个税滞纳金多少
释义
法律分析:从滞纳税款之日起,个税按日加收滞纳税款万分之五的滞纳金。
法律依据:《中华人民共和国税收征收管理法》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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更新时间:2026/6/19 10:48:10