加算金是指纳税人在向税务机关要求退还多缴或误缴的税款(即溢纳金和误纳金)时请求加算的同期银行利息。税法学界之所以普遍赞成设置加算金,很大程度上归因于加算金的作用。即一是有利于扩大纳税人的退还请求权的范围,进而更好地保障其合法权益;二是当纳税人迟延纳税、即超期占用国家税款时,要负担相应的滞纳金,基于公平原则,税务机关无偿占用纳税人的财产时也应给予其一定的补偿, Plus bonus refers to the tax authorities in the tax authorities to refund overpaid or mispaid taxes (ie, spillovers and nuisance) request for additional bank interest over the same period. The reason why the Tax Law School generally favors setting up bonus is largely due to the role of bonus. First, it is beneficial to expand the scope of the taxpayer’s claim for refunding, so as to better protect its legitimate rights and interests. Second, when the taxpayer delays the tax payment, that is, over-expropriates the state tax, he pays the corresponding late payment fee. Based on the principle of fairness, The tax authorities should also give some compensation to the taxpayers when they occupy the property of the taxpayers without payment,