国务院办公厅以国办发[1992]7号文,作出规定:①凡纳税人逾期未交的应纳税款,必须按照《税收征收管理暂行条例》和《进出口关税条例》的规定,按日课以滞纳金。②对纳税确有困难,经税款征收机关批准缓交的,其滞纳金可以适当核减,但也要按月课征不低于银行同期贷款利息的滞纳金;对未经税款征收机关批准缓交的欠 State Council General Office to the State Council issued [1992] No. 7, made: ① taxpayers overdue tax payable must be in accordance with the “Provisional Regulations on Tax Collection” and “Import and Export Tariff Ordinance”, by day Lessons to late fees. ② If tax authorities have difficulties in paying taxes, the late fees may be reduced appropriately if approved by the authorities of tax collection. However, monthly fees should be levied not less than the overdue fine of the loan interest of the same period of the bank; Owe