近日,本刊记者从几个办税服务厅了解到,一些逾期申报的纳税人问:为什么我们交了滞纳金,税务机关还要罚款?有什么依据?税收滞纳金与罚款,到底有什么不同?有的企业办税员还跟税务人员较真:《行政处罚法》有一项原则——一事不二罚,税收滞纳金,我们已经交了,凭什么还要罚款?现在不 Recently, this reporter learned from several tax service hall, some taxpayers overdue declaration Q: Why did we pay a late fee, the tax authorities also fines? What basis? Tax late fees and fines in the end what is the difference? Yes Of taxpayers with tax officials also more serious: “Administrative Penalties Law,” there is a principle - a single fine, tax late fees, we have to pay, why should a fine? Now