税收滞纳金可以申请退税嘛-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	税收滞纳金可以申请退税嘛
释义	法律分析：不可以。税收滞纳金是由于滞纳税款而产生的，是对纳税人逾期缴纳国家税款的一种补偿，也可以理解为一种惩罚措施。法律依据：《中华人民共和国税收征收管理法》
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