笔者在学习某税务局编写的《地税热点问题集锦》时,发现有这样一题:“问:企业补缴以前年度的社会保险费产生的滞纳金是否可以在企业所得税前扣除?答:不可以。”对此答案,笔者感到很惊讶。《企业所得税法》第十条第(三)项规定:“税收滞纳金在计算应纳税所得额时不得扣除。”这不明确地说明只有缴纳的各种税款时产生的滞纳金不可以在企业所得税前扣除吗?而在国家政策中,企业缴纳各种规费产生的滞纳金并没有不可以在企业所得税前扣除的规定。为了确认对错,笔者以企业财务人员的身份,先后向五家市 When I studied the Collection of Hot Issues in Local Government Taxes compiled by a tax bureau, I found that there was such a question: “Q: Can enterprises refuse to pay the late fees due to social insurance premiums in previous years before they can be deducted?” “I am surprised by the answer. Article 10 (3) of the Law on Enterprise Income Tax stipulates that: ”Tax late fees can not be deducted when calculating taxable income." This does not make it clear that the late fee paid when the various taxes are paid can not be determined at Does the enterprise income tax deduct it? And in the national policy, the enterprise has not paid the late fee that various fees and charges can not deduct before the enterprise income tax. In order to confirm the right or wrong, the author as an enterprise financial officer, has to five cities