通俗讲,滞纳金是税务机关对未按规定期限缴纳或解缴税款的纳税人或扣缴义务人按比例附加征收的金钱。本质上,滞纳金是一种执行罚,是当事人不及时履行他所不能代替履行的义务时,国家行政机关对其采取课以财产上新的给付义务的办法,也就是在经济上加重义务,促使其履行义务。虽然 Ordinarily speaking, the late payment of fees is the tax authorities to taxpayers or withholding agents who fail to pay or remit the tax according to the deadline, in proportion to the amount of money levied. In essence, late fees are a kind of enforcement penalty. When a party fails to perform his obligations that he can not replace in time, the state administrative organ takes the lesson of taking the new payment obligations on the property, that is, it aggravates the economic obligations and urges them Fulfill their obligations. although