２００１年５月１日施行的《中华人民共和国税收征收管理法》（以下简称《税收征管法》有一个最大的特点，即对各类偷逃税违法行为，在进行税收行政罚款的同时，都必须加收滞纳金，即实行滞纳金与罚款并处。那么，税收滞纳金与罚款当否并处呢？首先，我们从滞纳金与罚款的特性 The Law of the People's Republic of China on the Administration of Tax Collection (hereafter referred to as “the Tax Administration Law”), which took effect on May 1, 2001, has one of the most prominent characteristics. That is, all types of tax evasion offenses must be accompanied by tax administration fines. Plus late fees, that is, the implementation of late fees and fines and then, then, tax late fees and fines whether it should be parallel? First of all, we from late fees and fines