并且税收代位权的行使范围以纳税人欠缴的税款为限，不应包括滞纳金。
And the exercise of subrogation revenue to the taxpayer to the extent of unpaid taxes, not including taxes.
律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。
Lawyer: For this kind of disputes, first you must pay tax and overdue payment according to the decision of the taxation bureau.
纳税人：律师，税务局在检查中提出要我们补缴未扣的税款并加滞纳金和罚款。
Taxpayer: Good morning, Mr. Li. The tax authority inspected my company yesterday. They noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
纳税人：律师，税务局在检查中提出要我们补缴未扣的税款并加滞纳金和罚款。
Taxpayer: Good morning, Mr. Li. The tax authority inspected my company yesterday. They noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
应用推荐