税收罚款的滞纳金是多少-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	税收罚款的滞纳金是多少
释义	法律分析: 税收罚款的滞纳金是根据欠缴日期来计算的，一般是从欠缴的次日起开始计算，每日按照万分之五的比例加收。法律规定纳税人、扣缴义务人应当按照法律、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。《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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