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公积金补缴滞纳金流程是什么，契税滞纳金要怎么计算？

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公积金补缴滞纳金流程是什么，契税滞纳金要怎么计算？

浏览：40次 | 提问时间： 07-02 04:10

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你累了吗 07-02 04:11

纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。滞纳金的滞纳天数的起止时间的计算，由税务机关依照法律、行政法规确定的税款缴纳期限届满次日起到纳税人、扣缴义务人实际缴纳或解缴税款的当日止。其计算公式为：应缴滞纳金

Aopr•皇者 07-02 04:19

滞纳税款×滞纳天数×0.0005。扣缴义务人未按期解缴税款的滞纳金也按上述规定同样计算。对于您自己的情况来说，应该是你单位应缴纳土地税额×你单位的滞纳天数×0.0005

如果爱忘了 07-02 04:27

《中华人民共和国税收征收管理法》第三十二条规定：纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。就笔者了解，目前在税务实际执法过程中，存在以下不同的处理方法：第一种方法：严格执行征管法第三十二条的规定，明确从税款滞纳之日起至税款实际入库之日止。采取此种计算方法，由于无法预知确切的入库日期，税务机关往往是在下达税收处理决定书时，除准确计算应纳税款外，以书面形式明确告知纳税人根据征管法第三十二条规定加收相应的滞纳金。在纳税人申报缴纳税款之日，另行打印一份加收滞纳金的入库完税凭证。第二种方法：以税款处理决定书下达日为限，将滞纳金的计算一分为二。即首先计算出滞纳日至税务机关下达税款处理决定书日时的滞纳金额，随同应缴税款书面通知纳税人，并打印相应税款完税凭证。当纳税人实际补缴税款时，在另行计算此段应加收的滞纳金。上述两种方法，从法律角度分析，应是科学合法的。但如果现实中出现由于税务机关的原因而无限期结案的情况，就会使纳税人的利益受到侵害，税收的公证性也会产生置疑。第三种方法：税款滞纳金的截至日以税务机关下发《税收检查通知书》日期为准。从税法规定讲，该项方法是没有任何法律依据的。但现实种又是许多基层税务机关普遍采用的一种方法，其理由是它可以避免由于税务机关对检查中出现的问题的定性、政策的确认、内部审理程序等一系列因素而导致增加纳税人不应有的义务负担问题。

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