税款的征收时滞是指一国税法规定纳税人纳税义务发生时间到税款足额上交国家的时间距离。因为税款是以货币为计量单位，货币有时间价值，所以征收时滞买际上是税款时间价值的损失，这种损失当然越小越好。可分为合法时滞和不合法时滞，合法进滞是指税法本身所允许的或税法规定 The collection of taxes lag refers to a country’s tax law stipulates that taxpayers to pay tax obligations from the tax time to pay full time to the country. Because the tax is based on the unit of currency, the currency has time value, so the imposition of time lag is the loss of time value of tax, of course, the smaller the loss the better. Can be divided into legal time lag and illegal lag, legal into the lag is the tax law itself or the tax code