利用弹性分析理论得到当偷税罚款系数一定时，税款滞纳金每日征收率应适当下调；
Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered.
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.
税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。
The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
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