滞纳金【英】

overdue fine

译文来源

http://www.fdi.gov.cn/1800000121_39_4783_0_7.html

例句

1. 项目所在地主管税务机关应自逾期之日起15日内，收集该非居民企业从中国境内取得其他收入项目的信息，包括收入类型，支付人的名称、地址，支付金额、方式和日期等，并向其他收入项目支付人发出《非居民企业欠税追缴告知书》，并依法追缴税款和滞纳金。——《非居民承包工程作业和提供劳务税收管理暂行办法》

1. Within 15 days as of overdue, collect the information on other incomes acquired in China by the non-resident enterprise, including types of incomes, names and addresses of payers, amounts, ways and dates of payments, and issue the Notification of Recovering Overdue Tax of Non-resident Enterprises (see Attachment 7) to the payers of other income items (hereinafter referred to as other payers), and retrieve overdue tax and overdue fine.Article 2 The “non-residents” mentioned in the measures consist of non-resident enterprises and non-resident individuals. —Quoted from Interim Measures for Tax Administration On Contracted Engineering Operation and Provision of Labor Services of Non-residents