根据现行税法规定，滞纳益的加收主要发生在两种情况：一是纳税人超过规定时间未缴纳或解缴税款，形成欠税时，税务机关可从百欠税之日起，依所欠税款每天加收的滞纳益。这种类型的滞纳签，由于欠税差额、又优的起止日期都清楚，因此计算较为同单。二是纳倪人因偷逃骗抗税行为 According to the provisions of the current tax law, the delay in the collection of benefits mainly occurs in two situations: First, the taxpayer fails to pay or pay taxes over the prescribed time, the formation of arrears, the tax authorities from the date of hundred outstanding taxes, according to Taxes owed back to the daily income tax benefits. This type of lag sign, due to the tax balance, but also a good starting and ending dates are clear, so the calculation is more the same. Second, Nai Ni people steal tax fraud