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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　加收滞纳金是指税务机关对超过法定期限纳税者除责令其照章补缴所欠税款外，并从滞纳之日起，按日家加收滞纳税款（）的滞纳金。

　　A.万分之五

　　B.百分之五

　　C.千分之五

　　D.万分之三

　　【正确答案】A

　　【答案解析】本题考核加收滞纳金的概念。加收滞纳金是指税务机关对超过法定期限纳税者除责令其照章补缴所欠税款外，并从滞纳之日起，按日加收滞纳税款万分之五的滞纳金。

【我要纠错】责任编辑：肖肖

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