有些地方的税务机关,为了方便集中上门交税,根据自己的需要规定征期,如5日前或者15日前,超过这个期限就加收滞纳金;有的以核定书上的期限届满为滞纳金加收的起始时间;有的以税务检查报告注明的期限为滞纲金加收的起始时间;还有的在对同一纳税户、同一笔税款下达的不同税务文书中出现多个不同的滞纳金加收时间。其实,这些做法都是错误的,纳税人完全有理 In some places, the tax authorities may, in order to facilitate centralized tax payment, stipulate the expiration date according to their own needs. If the expiration date exceeds the deadline on the 5th or 15th, an additional late fee will be charged; Starting time; some to the tax inspection report, the deadline for the deadline for the collection of the start time; there are in the same taxpayer, the same tax issued under different tax instruments appear in a number of different late fees Add time. In fact, these practices are wrong and the taxpayers are completely justified