目次一、问题的缘起二、我国税收滞纳金制度的沿革及存在的问题三、明确《税收征收管理法》中税收滞纳金的功能定位四、明确“滞纳金”本质下税收滞纳金与行政强制滞纳金的关系五、结论一、问题的缘起国务院法制办公室于2015年1月公布了《〈中华人民共和国税收征收管理法)修订草案(征求意见稿)》(以下简称《税收征收管理法》草案或修订草案),对税收滞纳金的相关规定作了系列修改。但是,全国人大常委会于2015 First, the origin of the problem Second, China’s tax overdraft system evolution and existing problems Third, a clear “tax collection and management law” in the function of tax overdraft Fourth, the clear “late fees ” essence of the tax overdue taxes and administrative compulsory late fees Relationship V. CONCLUSION A. The Origin of the Problem The Legislative Affairs Office of the State Council promulgated the “Draft Revised Tax Collection Law of the People’s Republic of China” in January 2015 (draft for solicitation of opinions) (hereinafter referred to as “Draft Law of Tax Collection and Management” or draft revision ), Made a series of changes to the relevant provisions of the tax overdue fine. However, the NPC Standing Committee in 2015