Taxpayer: if both the tax payable and tax return are overdue, what will ha en?
纳税人：如果缴税和申威海市地方税务局报同时过期了怎么办？
Taxpayer: : if both the tax payable and tax return are overdue, what will happen ?
纳税人：如果缴税和申报同时过期了怎么办？ ？
There exist some divergence on the character of tax overdue fine among legal scholars.
对于税收滞纳金的性质，理论界有不同的观点。
There exist some divergence on the character of tax overdue fine among legal scholars.
对于税收滞纳金的性质，理论界有不同的观点。
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