湖南科技大学学报：社会科学版
湖南科技大學學報：社會科學版
호남과기대학학보：사회과학판
journal of hunan university of science&technology
2013年
3期
75~79
,共null页
滞纳金 违约金 历史变迁
滯納金 違約金 歷史變遷
체납금 위약금 역사변천
overdue fine;liquidated damages;historical changes
我国滞纳金制度始于1950年中央政府颁布的《工商业税暂行条例》,后依次在劳动保险、水电费征收等领域相继出台了有关滞纳金条款的规定。随着我国社会主义市场经济体制的日趋完善以及行政管理体制改革的进一步推进,在我国原先存在的商业性滞纳金和行政性滞纳金的内涵也发生了变化,经历了扩展、拓展及收缩的转变。
我國滯納金製度始于1950年中央政府頒佈的《工商業稅暫行條例》,後依次在勞動保險、水電費徵收等領域相繼齣檯瞭有關滯納金條款的規定。隨著我國社會主義市場經濟體製的日趨完善以及行政管理體製改革的進一步推進,在我國原先存在的商業性滯納金和行政性滯納金的內涵也髮生瞭變化,經歷瞭擴展、拓展及收縮的轉變。
아국체납금제도시우1950년중앙정부반포적《공상업세잠행조례》,후의차재노동보험、수전비정수등영역상계출태료유관체납금조관적규정。수착아국사회주의시장경제체제적일추완선이급행정관리체제개혁적진일보추진,재아국원선존재적상업성체납금화행정성체납금적내함야발생료변화,경력료확전、탁전급수축적전변。
The overdue fine system of China started from The Interim Regulations on Business Tax promulgated by the Central Government in 1950,and provisions on labor insurance and water and electricity levy has been regulated successively.With constant improvements in economic system of socialist market and further reform of administrative control system,the contents of the previously existed commercial overdue fine system and administrative overdue fine system have changed a lot,which has experienced the stages from broadening,extension to contraction.
