【摘要】：我國(guó)現(xiàn)行法律對(duì)于滯納金的概念及法律性質(zhì)等具體問(wèn)題均未予以明確規(guī)定,由于這些問(wèn)題長(zhǎng)期得不到澄清,以致不管是立法上還是實(shí)踐中,滯納金均存在混亂、爭(zhēng)議以及矛盾的狀況。本文擬從滯納金內(nèi)涵的追溯以及現(xiàn)有學(xué)術(shù)研究成果的梳理及剖析入手,對(duì)滯納金的法律性質(zhì)作進(jìn)一步的探討。
[Abstract]:The current laws of our country do not clearly provide for the concept and legal nature of late payment. Because these problems have not been clarified for a long time, there is confusion in both legislation and practice. The state of being controversial and contradictory. This article intends to start with tracing back the connotation of late payment and combing and analyzing the existing academic research results, and makes further discussion on the legal nature of late payment.
【作者單位】： 南京大學(xué)法學(xué)院;
【基金】：南京大學(xué)法學(xué)院985工程三期項(xiàng)目
【分類(lèi)號(hào)】：D920.5;D922.22

【參考文獻(xiàn)】

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本文編號(hào)：2436422