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.

youdao

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.

youdao