《中华人民共和国税收征收管理法》（以下简称《税收征管法》）第三十二条规定：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。根据现行税收政策，济南代理记账公司梳理了以下十种应加收税收滞纳金情形，以供参考。
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.
十种情形应加收税收滞纳金
Ten kinds of situations should be charged tax fee
第一种情形：滞纳税款应加收滞纳金。
The first case: the delinquent tax should receive fine for delaying payment.
《税收征管法》第五十二条规定：因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征税款、滞纳金。
"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.
第二种情形：追征税款应加收滞纳金。
The second situation: after tax should receive fine for delaying payment.
同样，根据上述规定，有特殊情况的，追征期可以延长到五年，包括税款和滞纳金。
Also, in accordance with the above provisions, under special circumstances, chasing ZhengQi can be extended to five years, including taxes and fees.
第三种情形：偷、抗、骗税应加收滞纳金。
Third: to steal, fight, tax fraud should receive fine for delaying payment.
仍沿用上述规定，对偷税、抗税、骗税的，税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款，不受前款规定期限的限制。
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.
第四种情形：补缴税款应加收滞纳金。
Scenario 4: payment of taxes should receive fine for delaying payment.
《中华人民共和国税收征收管理法实施细则》（以下简称《税收征管法实施细则》）第八十三条规定：税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。
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.
第五种情形：不予批准延期缴纳税款应加收滞纳金。
Five kinds of situations: pay duties shall not be approved postponement should receive fine for delaying payment.
《税收征管法实施细则》第四十二条规定，纳税人需要延期缴纳税款的，应当在缴纳税款期限届满前提出申请，税务机关应当自收到申请延期缴纳税款报告之日起20日内作出批准或者不予批准的决定；不予批准的，从缴纳税款期限届满之日起加收滞纳金。
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.
第六种情形：虚开增值税专用发票或者虚开可抵扣税款的其他发票补缴税款应加收滞纳金。
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.
《国家税务总局关于严厉打击虚开增值税专用发票等涉税违法行为的紧急通知》（国税函〔2004〕536号）明确，对虚开增值税专用发票或者虚开可抵扣税款的其他发票（凭证）的企业，除补缴税款、加收滞纳金外，各地税务机关要依法从严、从重处罚。对涉嫌构成犯罪的，要按有关规定及时移送公安机关，追究其法律责任。
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.
第七种情形：非居民企业未按规定期限办理所得税汇算清缴发生税款滞纳应加收滞纳金。
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.
《国家税务总局关于印发〈非居民企业所得税汇算清缴管理办法〉的通知》（国税发〔2009〕6号，以下简称《办法》）明确，对于非居民企业，无论盈利或者亏损，均应按照企业所得税法及《办法》的规定参加所得税汇算清缴，而对企业未按规定期限办理所得税汇算清缴的，主管税务机关除责令其限期办理外，对发生税款滞纳的，按照税收征管法的规定，加收滞纳金。
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.
第八种情形：企业清算所得税逾期应加收滞纳金。
8 kinds of situations: enterprise liquidation income tax should be charged overdue fine for delaying payment.
《国家税务总局关于企业清算所得税有关问题的通知》（国税函〔2009〕684号）规定，企业清算时，应当以整个清算期间作为一个纳税年度，依法计算清算所得及其应纳所得税。企业应当自清算结束之日起15日内，向主管税务机关报送企业清算所得税纳税申报表，结清税款。
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.
企业未按照规定的期限办理纳税申报或者未按照规定期限缴纳税款的，应根据《税收征收管理法》的相关规定加收滞纳金。
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.
第九种情形：非境内注册居民企业未依法履行居民企业所得税纳税义务应加收滞纳金。
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.
《国家税务总局关于印发〈境外注册中资控股居民企业所得税管理办法（试行）〉的公告》（国家税务总局公告2011年第45号）规定，对非境内注册居民企业未依法履行居民企业所得税纳税义务的，主管税务机关应依据税收征管法及其实施细则的有关规定追缴税款、加收滞纳金，并处罚款。
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.
第十种情形：代理人经信息交换认定为具有受益所有人身份补征税款应加收滞纳金。
10 kinds of situations: the agent by the information exchange as beneficial owner identity of levy taxes should receive fine for delaying payment.
《国家税务总局关于认定税收协定中“受益所有人”的公告》（国家税务总局公告2012年第30号）明确，在判定缔约对方居民的受益所有人身份时，其代理人应向税务机关声明其本身不具有受益所有人身份，一旦通过信息交换可以认定代理人的受益所有人身份的，税务机关可改变此前的审批结果（即批准相关税收协定待遇），向原受益所有人补征税款，并按照有关规定加收滞纳金。
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.
税收征管法第三十二条规定的加收滞纳金的起止时间，为法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳期限届满次日起至纳税人、扣缴义务人实际缴纳或者解缴税款之日止。
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，对于税收滞纳金的加收，按照《税收征管法》的规定执行，不适用行政强制法关于“加处罚款或者滞纳金的数额不得超出金钱给付义务的数额”的规定，不存在是否超出税款本金的问题，如果滞纳金的加收超过税款本金，仍应按照《税收征管法》的规定加以征收。
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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