新的《税收征管法》改变了加收滞纳金的政策:一是降低了加收率,由原5‰信降为2‰;二是扩大了加收范围,对不按期申报纳税的逃避纳税责令限期缴纳仍未缴纳的、经税务机关同意延期缴纳的,都应加收滞纳金;三是正式确定滞纳金随同税收征收,再不属行政处罚性质。笔者认为,企业不应沿用原会计制度的规定,将税款滞纳金视同赔偿金、违约金、罚款罚息在所得税后处理,而应在加收滞纳金时列支。同时,为了如实反映企业一定时 The new “Tax Administration Law” changed the policy of adding late fees: First, it reduced the rate of increase from the original 5 credits to 2; the second was to expand the scope of additions, and evaded taxation orders that did not report and pay taxes on schedule. If the payment is not paid within the time limit, and the payment is approved by the tax authority, the late fee shall be charged. The third is to formally determine that the late payment fee shall be levied along with the tax, and no longer be an administrative penalty. The author believes that companies should not follow the rules of the original accounting system, and treat tax late fees as compensation, penalties, fines, and penalties, after the income tax treatment, but should be paid when late fees are added. At the same time, in order to truthfully reflect the business