运行CTAIS软件的单位可能都已经发现：纳税人被批准延期申报并按照上期实际缴纳税额或主管税务机关核定税额预缴税款后，在限期内办理纳税申报时，如果预缴的税额小于其申报实现的税额，软件将提示出现滞纳金。对此，有的税务机关解释为：因为批准的是延期申报，而非延期缴纳税 The units that run the CTAIS software may have found that when the taxpayer is approved to postpone the declaration and prepay the tax in accordance with the actual amount of tax paid in the previous period or the tax approved by the competent tax authorities, when the tax declaration is filed within the deadline, if the amount of the tax prepaid is less than the declared amount To achieve the tax, the software will prompt a late fee. In this regard, some tax authorities explained that: because the approval is deferred declaration, rather than deferred tax payment