《中華人民共和國稅收征收管理法》（以下簡(jiǎn)稱《稅收征管法》）第三十二條規(guī)定：納稅人未按照規(guī)定期限繳納稅款的、扣繳義務(wù)人未按照規(guī)定期限解繳稅款的，稅務(wù)機(jī)關(guān)除責(zé)令限期繳納外，從滯納稅款之日起，按日加收滯納稅款萬分之五的滯納金。根據(jù)現(xiàn)行稅收政策，濟(jì)南代理記賬公司梳理了以下十種應(yīng)加收稅收滯納金情形，以供參考。

The tax administration law of the People's Republic of China (hereinafter referred to as the tax administration law) stipulated in article 32: the taxpayer fails to pay tax within the prescribed period of time, the tax withholding agent has not been determined with the prescribed period, the tax authorities, besides instructs deadline pay from the date of the delinquent tax, by day receive the fine for delaying payment of delinquent tax on five over ten thousand. According to the current tax policy, combing the following ten kinds of jinan bookkeeping agency company should tax extra fine for delaying payment, for your reference.
十種情形應(yīng)加收稅收滯納金
Ten kinds of situations should be charged tax fee
第一種情形：滯納稅款應(yīng)加收滯納金。
The first case: the delinquent tax should receive fine for delaying payment.
《稅收征管法》第五十二條規(guī)定：因納稅人、扣繳義務(wù)人計(jì)算錯(cuò)誤等失誤，未繳或者少繳稅款的，稅務(wù)機(jī)關(guān)在三年內(nèi)可以追征稅款、滯納金。
"The tax administration law" stipulated in article 52: for taxpayers and withholding agents calculation errors such as error, not capture is little perhaps of tax, tax authorities can chase for imposition, fine for delaying payment in three years.
第二種情形：追征稅款應(yīng)加收滯納金。
The second situation: after tax should receive fine for delaying payment.
同樣，根據(jù)上述規(guī)定，有特殊情況的，追征期可以延長到五年，包括稅款和滯納金。
Also, in accordance with the above provisions, under special circumstances, chasing ZhengQi can be extended to five years, including taxes and fees.
第三種情形：偷、抗、騙稅應(yīng)加收滯納金。
Third: to steal, fight, tax fraud should receive fine for delaying payment.
仍沿用上述規(guī)定，對(duì)偷稅、抗稅、騙稅的，稅務(wù)機(jī)關(guān)追征其未繳或者少繳的稅款、滯納金或者所騙取的稅款，不受前款規(guī)定期限的限制。
Still continue to use the above regulations, the tax evasion, tax revolt, tax fraud, or an unpaid tax authorities to pursue tax its less pay the taxes, overdue payment fines or defraud tax, the limitation that is not subject to the provisions of the preceding paragraph.
第四種情形：補(bǔ)繳稅款應(yīng)加收滯納金。
Scenario 4: payment of taxes should receive fine for delaying payment.
《中華人民共和國稅收征收管理法實(shí)施細(xì)則》（以下簡(jiǎn)稱《稅收征管法實(shí)施細(xì)則》）第八十三條規(guī)定：稅收征管法第五十二條規(guī)定的補(bǔ)繳和追征稅款、滯納金的期限，自納稅人、扣繳義務(wù)人應(yīng)繳未繳或者少繳稅款之日起計(jì)算。
The implementing rules for the tax administration of the People's Republic of China (hereinafter referred to as the implementing rules for the tax administration law) the eighty-third regulation: the tax administration law article 52. In cases where the provisions of tax payment and chase, fine for delaying payment deadline, the taxpayer, withholding agent or an unpaid should pay less tax from the date of the calculation.
第五種情形：不予批準(zhǔn)延期繳納稅款應(yīng)加收滯納金。
Five kinds of situations: pay duties shall not be approved postponement should receive fine for delaying payment.
《稅收征管法實(shí)施細(xì)則》第四十二條規(guī)定，納稅人需要延期繳納稅款的，應(yīng)當(dāng)在繳納稅款期限屆滿前提出申請(qǐng)，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)自收到申請(qǐng)延期繳納稅款報(bào)告之日起20日內(nèi)作出批準(zhǔn)或者不予批準(zhǔn)的決定；不予批準(zhǔn)的，從繳納稅款期限屆滿之日起加收滯納金。
The implementing rules for the administration of tax collection article 42, taxpayers need delay to pay taxes, shall apply in tax payment prior to the expiration of the period, the taxation authority shall from the date of receipt of the report to apply for extension for tax payment period make a decision of approval or disapproval within 20 days. Shall not be approved, starting from the date of tax payment term receive fine for delaying payment.
第六種情形：虛開增值稅專用發(fā)票或者虛開可抵扣稅款的其他發(fā)票補(bǔ)繳稅款應(yīng)加收滯納金。
Six kinds of situations: falsely making out special invoices for value-added tax or falsely making out other invoices to offset tax money payment of taxes should receive fine for delaying payment.
《國家稅務(wù)總局關(guān)于嚴(yán)厲打擊虛開增值稅專用發(fā)票等涉稅違法行為的緊急通知》（國稅函〔2004〕536號(hào)）明確，對(duì)虛開增值稅專用發(fā)票或者虛開可抵扣稅款的其他發(fā)票（憑證）的企業(yè)，除補(bǔ)繳稅款、加收滯納金外，各地稅務(wù)機(jī)關(guān)要依法從嚴(yán)、從重處罰。對(duì)涉嫌構(gòu)成犯罪的，要按有關(guān)規(guī)定及時(shí)移送公安機(jī)關(guān)，追究其法律責(zé)任。
The state administration of taxation about to crack down on falsely making out special invoices for value-added tax and other tax-related behavior in emergency notice (guoshuihan [2004] no. 2004) is clear, of falsely making out special invoices for value-added tax or falsely making out other deductible tax invoice (certificate) of enterprise, in addition to the payment of taxes, receive fine for delaying payment, local tax authorities should strictly in accordance with the law, be given a heavier punishment. For suspected of a crime is constituted, according to the relevant provisions of the timely transferred to public security organs, shall be investigated for their legal responsibility.
第七種情形：非居民企業(yè)未按規(guī)定期限辦理所得稅匯算清繳發(fā)生稅款滯納應(yīng)加收滯納金。
7 kinds of situations: a non-resident enterprise income tax payable or refundable amount within the time limit as prescribed in accordance with stipulations in taxes overdue should receive fine for delaying payment.
《國家稅務(wù)總局關(guān)于印發(fā)〈非居民企業(yè)所得稅匯算清繳管理辦法〉的通知》（國稅發(fā)〔2009〕6號(hào)，以下簡(jiǎn)稱《辦法》）明確，對(duì)于非居民企業(yè)，無論盈利或者虧損，均應(yīng)按照企業(yè)所得稅法及《辦法》的規(guī)定參加所得稅匯算清繳，而對(duì)企業(yè)未按規(guī)定期限辦理所得稅匯算清繳的，主管稅務(wù)機(jī)關(guān)除責(zé)令其限期辦理外，對(duì)發(fā)生稅款滯納的，按照稅收征管法的規(guī)定，加收滯納金。
Issued by the state administration of taxation on the measures for the management of non-resident enterprise income tax payable or refundable amount > notice (guoshuifa [2009] no. 6, hereinafter referred to as the "method"), for a non-resident enterprise, regardless of the profit or loss, shall be in accordance with the regulations of the enterprise income tax law and "method" to participate in the income tax payable or refundable amount, and not according to stipulations of the enterprise income tax payable or refundable amount within the time limit as prescribed, the competent tax authorities, besides instructs its deadline to handle taxes for the late, in accordance with the provisions of the tax administration law receive fine for delaying payment.
第八種情形：企業(yè)清算所得稅逾期應(yīng)加收滯納金。
8 kinds of situations: enterprise liquidation income tax should be charged overdue fine for delaying payment.
《國家稅務(wù)總局關(guān)于企業(yè)清算所得稅有關(guān)問題的通知》（國稅函〔2009〕684號(hào)）規(guī)定，企業(yè)清算時(shí)，應(yīng)當(dāng)以整個(gè)清算期間作為一個(gè)納稅年度，依法計(jì)算清算所得及其應(yīng)納所得稅。企業(yè)應(yīng)當(dāng)自清算結(jié)束之日起15日內(nèi)，向主管稅務(wù)機(jī)關(guān)報(bào)送企業(yè)清算所得稅納稅申報(bào)表，結(jié)清稅款。
The state administration of taxation on enterprise liquidation income tax related issues notice "(guoshuihan [2009] 2009 date) regulation, enterprises that undergo liquidation shall be based on the whole period of liquidation as the tax year, calculation and the payable income tax on proceeds from liquidation in accordance with the law. Enterprises shall within 15 days from the date of completion of the liquidation, the enterprise liquidation income tax return to the competent tax authorities and tax settlement.
企業(yè)未按照規(guī)定的期限辦理納稅申報(bào)或者未按照規(guī)定期限繳納稅款的，應(yīng)根據(jù)《稅收征收管理法》的相關(guān)規(guī)定加收滯納金。
Enterprises did not handle tax returns in accordance with the prescribed time limit or fails to pay tax within the prescribed period of time, should according to the related provisions of the tax administration and collection law receive fine for delaying payment.
第九種情形：非境內(nèi)注冊(cè)居民企業(yè)未依法履行居民企業(yè)所得稅納稅義務(wù)應(yīng)加收滯納金。
9 kinds of situations: the domestic registered resident did not fulfill its obligation to residents of enterprise income tax in accordance with the law should receive fine for delaying payment.
《國家稅務(wù)總局關(guān)于印發(fā)〈境外注冊(cè)中資控股居民企業(yè)所得稅管理辦法（試行）〉的公告》（國家稅務(wù)總局公告2011年第45號(hào)）規(guī)定，對(duì)非境內(nèi)注冊(cè)居民企業(yè)未依法履行居民企業(yè)所得稅納稅義務(wù)的，主管稅務(wù)機(jī)關(guān)應(yīng)依據(jù)稅收征管法及其實(shí)施細(xì)則的有關(guān)規(guī)定追繳稅款、加收滯納金，并處罰款。
Issued by the state administration of taxation about < overseas registered Chinese residents holding measures for the administration of enterprise income tax (try out) > notice "(the state administration of taxation announced 45, 2011), registered in the resident enterprise fails to fulfill its obligations to residents of enterprise income tax in accordance with the law, the competent tax authorities should be according to the relevant provisions of the tax administration law and its detailed rules for the implementation of tax collection, receive fine for delaying payment, concurrently impose a fine.
第十種情形：代理人經(jīng)信息交換認(rèn)定為具有受益所有人身份補(bǔ)征稅款應(yīng)加收滯納金。
10 kinds of situations: the agent by the information exchange as beneficial owner identity of levy taxes should receive fine for delaying payment.
《國家稅務(wù)總局關(guān)于認(rèn)定稅收協(xié)定中“受益所有人”的公告》（國家稅務(wù)總局公告2012年第30號(hào)）明確，在判定締約對(duì)方居民的受益所有人身份時(shí)，其代理人應(yīng)向稅務(wù)機(jī)關(guān)聲明其本身不具有受益所有人身份，一旦通過信息交換可以認(rèn)定代理人的受益所有人身份的，稅務(wù)機(jī)關(guān)可改變此前的審批結(jié)果（即批準(zhǔn)相關(guān)稅收協(xié)定待遇），向原受益所有人補(bǔ)征稅款，并按照有關(guān)規(guī)定加收滯納金。
State administration of taxation on the confirmation in the tax treaty "beneficial owner" announcement "(the state administration of taxation announced the 30th 2012) clearly, in determining the contracting the other residents of the beneficial owner, its agent should be a declaration to the tax organ itself does not have beneficial owner identity, once through the information exchange as the benefit of all people can identify agent, the tax authorities may change after the results of examination and approval (approval related tax treaty treatment), to all of the original benefit levy duties, and shall, in accordance with the relevant regulations, receive fine for delaying payment.
稅收征管法第三十二條規(guī)定的加收滯納金的起止時(shí)間，為法律、行政法規(guī)規(guī)定或者稅務(wù)機(jī)關(guān)依照法律、行政法規(guī)的規(guī)定確定的稅款繳納期限屆滿次日起至納稅人、扣繳義務(wù)人實(shí)際繳納或者解繳稅款之日止。
Administration of tax collection stipulated in article 32 of the time of beginning and ending receive fine for delaying payment, for the laws, administrative rules and regulations or the tax authority in accordance with the provisions of laws and administrative rules and regulations to determine the next day after the expiration of the term of the tax payment deadlines to taxpayers, withholding agents or between a real pay the date.
另外，對(duì)于稅收滯納金的加收，按照《稅收征管法》的規(guī)定執(zhí)行，不適用行政強(qiáng)制法關(guān)于“加處罰款或者滯納金的數(shù)額不得超出金錢給付義務(wù)的數(shù)額”的規(guī)定，不存在是否超出稅款本金的問題，如果滯納金的加收超過稅款本金，仍應(yīng)按照《稅收征管法》的規(guī)定加以征收。
In addition, the tax charge fine for delaying payment, according to the provisions of the tax administration law, shall not apply to the administrative enforcement law about "add a fine or the amount of fine for delaying payment shall not exceed the amount of money paid" regulation, whether does not exist beyond the issue of taxes of the principal, if fine for delaying payment of tax charge more than the principal, shall still be levied in accordance with the provisions of the tax administration law.
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