tax delay charge
There exist some divergence on the character of tax overdue fine among legal scholars.
对于税收滞纳金的性质,理论界有不同的观点。
—— 给力词典精选On the Discrimination between Tax Delinquency Penalties and Tax Fines
税收滞纳金不同于税收罚款
—— 给力词典精选Late fee for taxes;
税收滞纳金;
—— 给力词典精选