随着税收征管改革不断深入，税务机关的稽查力度不断加文，对纳税人、扣缴义务人延期缴纳的税款如何准确加收滞纳金变得越来越重要。按照《中华人民共和国税收征收管理洁》及真实施细则的规定，纳税人甄看扣缴义务人未按照法律、行政法规规定统看税务机关依法确定的期限缴纳织 With the deepening reform of tax collection and management, tax authorities continue to increase their auditing efforts, the taxpayers, withholding agents to pay an extension of late taxes accurately how to impose a late fee becomes more and more important. In accordance with the “People’s Republic of China tax collection and management of clean” and the provisions of the real implementation rules, taxpayers view the withholding agent fails to see the tax authorities in accordance with the law and administrative regulations to pay the deadline set by law