现行税收滞纳金制度存在的问题与完善  

The Problems and the Improving of Tax Late Fees System

作　　者：陈子龙[1] 

机构地区：[1]中共国家税务总局党校,江苏扬州225007

出　　处：《税务与经济》2013年第1期86-90,共5页Taxation and Economy

摘　　要：税收滞纳金制度是国家税法体系的重要组成部分。我国现行税收滞纳金制度存在定性不清、定量操作性不强等问题,不仅使税收滞纳金存在的合理性备受质疑,而且影响了税款的及时、足额入库。应从科学设定滞纳金征收比率、明确中止及不加收滞纳金的具体情形、明确相应的法律责任、明确税款和滞纳金的征收顺序等方面完善税收滞纳金制度。Tax late fee system is one of important parts of national tax system. But there are many probIems in the current tax late fees system in China such as unclear function, weak quantitative operation, etc.. Thus, the tax late fees is being questioned, which badly affect the timely and full storage of tax. Therefore, it is necessary to set the late fees ratio scientifically and to clarify the specific conditions of late fees suspension. It is also essential to define the corresponding liability explicitly and make the order of taxes and late fees clear in order to improve the tax late fees system.

关 键 词：税收滞纳金 征收比率 征收顺序 

分 类 号：F810.42[经济管理—财政学]