滞纳金制度历史变迁研究  

On Historical Changes of Overdue Fine System

作　　者：张婉苏[1] 

机构地区：[1]南京大学法学院,江苏南京210093

出　　处：《湖南科技大学学报（社会科学版）》2013年第3期75-79,共5页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：南京大学法学院985工程三期项目

摘　　要：我国滞纳金制度始于1950年中央政府颁布的《工商业税暂行条例》,后依次在劳动保险、水电费征收等领域相继出台了有关滞纳金条款的规定。随着我国社会主义市场经济体制的日趋完善以及行政管理体制改革的进一步推进,在我国原先存在的商业性滞纳金和行政性滞纳金的内涵也发生了变化,经历了扩展、拓展及收缩的转变。The overdue fine system of China started from The Interim Regulations on Business Tax promulgated by the Central Government in 1950,and provisions on labor insurance and water and electricity levy has been regulated successively.With constant improvements in economic system of socialist market and further reform of administrative control system,the contents of the previously existed commercial overdue fine system and administrative overdue fine system have changed a lot,which has experienced the stages from broadening,extension to contraction.

关 键 词：滞纳金 违约金 历史变迁 

分 类 号：C55[社会学]