《稅收徵收管理法》意見稿：漏稅將被追繳滯納金
Date: 2013-06-13
News Type:
歷時五年修改後，《中華人民共和國稅收徵收管理法修正案（徵求意見稿）》的“真容”終於揭開。徵求意見稿中，將“滯納金”更名為“稅款滯納金”，將“偷稅”改為“逃避繳納稅款”，並增加“漏稅”的相關規定。徵求意見稿規定，政府部門和有關單位應當及時向稅務機關提供所掌握的涉稅資訊，明確銀行和其他金融機構應當提供的涉稅資訊範圍，並規定涉稅資訊管理具體辦法由國務院制定。徵求意見稿還規定，納稅人、扣繳義務人因過失未繳或者少繳稅款造成漏稅的，稅務機關除按照本法第五十三條的規定追繳其未繳或者少繳的稅款、稅款滯納金外，可以處未繳或者少繳稅款百分之二十以下的罰款。(資料來源：羊城晚報)
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