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.
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.
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.
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