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问题
印花税的滞纳金怎么计算？
释义
法律分析：
1.从滞纳之日起，按日加收百分之五的滞纳金
法律依据：
《中华人民共和国印花税暂行条例施行细则》 第三十九条 纳税人违反本细则第二十二条规定，超过税务机关核定的纳税期限，未缴或者少缴印花税款的，税务机关除令其限期补缴税款外，并从滞纳之日起，按日加收百分之五的滞纳金。
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更新时间：2026/1/24 20:01:09