论滞纳金的法律性质
发布时间：2019-03-07 20:17
【摘要】：我国现行法律对于滞纳金的概念及法律性质等具体问题均未予以明确规定,由于这些问题长期得不到澄清,以致不管是立法上还是实践中,滞纳金均存在混乱、争议以及矛盾的状况。本文拟从滞纳金内涵的追溯以及现有学术研究成果的梳理及剖析入手,对滞纳金的法律性质作进一步的探讨。
[Abstract]:The current laws of our country do not clearly provide for the concept and legal nature of late payment. Because these problems have not been clarified for a long time, there is confusion in both legislation and practice. The state of being controversial and contradictory. This article intends to start with tracing back the connotation of late payment and combing and analyzing the existing academic research results, and makes further discussion on the legal nature of late payment.
【作者单位】： 南京大学法学院;
【基金】：南京大学法学院985工程三期项目
【分类号】：D920.5;D922.22
[Abstract]:The current laws of our country do not clearly provide for the concept and legal nature of late payment. Because these problems have not been clarified for a long time, there is confusion in both legislation and practice. The state of being controversial and contradictory. This article intends to start with tracing back the connotation of late payment and combing and analyzing the existing academic research results, and makes further discussion on the legal nature of late payment.
【作者单位】： 南京大学法学院;
【基金】：南京大学法学院985工程三期项目
【分类号】：D920.5;D922.22
【参考文献】
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