late payment penalty是什么意思

网络释义

用法例句

As one type of administrative execution of the administrative enforcement,overdue fine\'s scope of application is very limit.

滞纳金作为行政强制执行中执行罚的一种类型,其适用范围非常有限,故被喻为"合法抢劫"的信用卡滞纳金并不是行政法意义上的滞纳金。

As an essential administrative enforcement,overdue fine plays an important role in the smooth implementation of laws and regulations to protect the effective functioning of the executive power.

滞纳金作为行政强制执行制度中必不可少的一种方式,它的实施对于保障法律法规的顺利实施以及行政权力的有效运作都具有十分重要的作用。

We give the relationship bewteen penalty coefficient and the rate of collecting late payment penalty in collecting tax payment and analyze the factors for avoiding taxes penalty amnesty.

本文在考虑税款时间价值的前提下,通过建立税企博弈模型,给出罚款系数与税款滞纳金征收率之间的关系,分析偷税罚款赦免的因素,指出确定动态罚款系数的方法,为税务执行部门合理使用偷税罚款自由裁量权提供了可操作的理论工具。

Since the《People s Republic of China Labor Insurance Regulations》(1951) which decreed the late payment penalty clause firstly, China have Promulgated a lot of laws and regulations with late payment penalty in Taxation, environmental protection, road maintenance, water and electricity charges collection and so on.

自1951年颁布的《中华人民共和国劳动保险条例》第一次规定滞纳金条款后,我国依次在税收、环境保护、公路养护、水电费征收等领域出台了含有滞纳金条款的法律法规,使用滞纳金条款的主体也非常之复杂,其中有行政、事业、企业等不同性质的单位。

The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.

追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。

There exist some divergence on the character of tax overdue fine among legal scholars.

对于税收滞纳金的性质,理论界有不同的观点。

Unfortunately, you must pay the penalty fee for the overdue tax payment.

对不起，这笔税款已滞纳，要加收滞纳金。

Taxpayer: Does that include the surcharge?

纳税人：处罚中包括滞纳金吗？

"In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs."

逾期缴纳的,由海关征收滞纳金。

Four Fine Legal Confusions--Legal Thinking Triggered by the Case of"Sky-high Overdue Fine";

滞纳金的四大法律困惑——“天价滞纳金”案引发的法律思考

"the appropriate tax authorities, in addition to setting a new time limit for tax payment, shall surcharge overdue payments at0.5% of the overdue tax for every day in arrears, starting from the first day of default."

(逾期不缴的)税务机关除限期缴纳外,从滞纳之日起,按日加收滞纳税款的千分之五的滞纳金。

"The tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default."

税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。

The daily penalty for the overdue tax payment that we impose is equal to 0.05%.

按日加收万分之五的滞纳金。

Lawyer: For this kind of arguments, you must pay the tax and surcharge according to the decision of the tax authority at first.

律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。

Lawyer:No.The surcharge is not attributive to the deeds of the punishment.It happens in the process of tax payment.

律师：滞纳金不是处罚行为，而是征税行为。

You should pay the tax, together with the penalty and the overdue fine before January 24, 2003.

请与2003年1月24日前将税款、罚款、滞纳金缴纳入库。

Those who do not apply to extend the term of land use upon expiration of the term of land use shall pay a default penalty equal to 0.1% of the land use fee for every day in arrears.

对土地使用期满不申请延长土地使用期者，按日加收滞纳土地使用费千分之一的滞纳金。

The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.

税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。

Discuss on the Legal Character of Tax Overdue Fine--Concurrently Discuss the Limitations of Article 32 of The Law of the People's Republic of China on the Administration of Tax Collection

税收滞纳金之法律性质探析——兼论《税收征管法》第32条之完善

According to the regulations, road maintenance cost should be paid ahead of time or an overdue fine of 0.5 percent of a month's total cost which adds per day is charged.

依照规定，养路费、通行费应提前缴纳。如迟缴，滞纳金为一月费用的千分之五，以天计算。

A payer shall, when handling the cancellation procedures, settle the social insurance premiums, interests, overdue fees and fines that should be paid.

缴费单位在办理注销手续时，应当结清应缴纳的社会保险费、利息、滞纳金和罚款。

Tax official:the tax authority will set new dead line for the return and impose a fine not exceeding2000Yuan on the taxpayer that fail to file the return.on the other hand, levy a surcharge equal to0.2%of the overdue tax for each day that the tax remain in arrears.

税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。

The amount of the surcharge shall be, for each month of late payment, 5% of the whole amount of the annual fee of the year within which the annual fee is due to be paid.

滞纳金的金额按照每超过规定的缴费时间1个月，加收当年全额年费的5%计算；

Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee--On the case basis of a tax-levying debate;

论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例