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问题	逾期报税罚款滞纳金
释义	法律分析：逾期未申报国税罚款数额的规定：税务机关责令限期改正,才能罚款。法律依据：《中华人民共和国税收征收管理法》第六十四条纳税人不进行纳税申报，不缴或者少缴应纳税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。
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