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收取税收滞纳金算是行政处罚么??
释义
收取税收滞纳金算是行政处罚么??根据《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。第三十一条纳税人、扣缴义务人按照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的期限,缴纳或者解缴税款。 这样说理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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