问题已解决
你好老師,我想問一下補稅的話滯納金怎樣計算?滯納金可以高于本金嗎?
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你好,繳納的稅款乘以補稅天數(shù)乘以萬分之5。
2024 09/07 15:09
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郭老師 
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2024 09/07 15:09
根據(jù)《中華人民共和國行政強制法》第四十五條的規(guī)定,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,這意味著滯納金的數(shù)額被嚴(yán)格限制在應(yīng)繳納的稅款本金之內(nèi),避免其超過原本的稅款金額。這一規(guī)定確保了滯納金不會超過補交的稅款,從而保護了納稅人的權(quán)益,防止了不合理的經(jīng)濟負(fù)擔(dān)?
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84785025 
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2024 09/07 15:10
收到,謝謝老師
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郭老師 
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2024 09/07 15:11
不用客氣,周末愉快
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