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税务追诉期是多久 -法律知识
释义
法律分析:
税务查账的追溯期一般是三年,特殊情况下,可以延长至五年。
法律依据:
《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。
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更新时间:2026/3/7 1:45:57