Hancock , mich . - robert nuranen handed the local librarian a book he ' d checked out for a ninth - grade assignment along with a check for 47 years " worth of late fees . nuranen said his mother misplaced the copy of " prince of egypt " while cleaning the house 据美联社1月7日报道，努拉南表示，他妈妈在收拾房间时将那本名为埃及王子的书放错了地方才导致了此事的发生。
An amount due which inlucdes a late fee , is offen placed where you would expect the normal charge to be , and the normal charge is deliberately hidden , so people may make a mistake and needlessly pay the late fee , resulting in an overpayment 一个到期金额包括滞纳金,就是在你通常期望正常费用的那个位置.并且正常的费用故意隐藏.所以人们可能搞错并且不必要地支付滞纳金额,这样一来就造成了多付款项
Tax priority can be divided into general tax priority and special tax priority according to taxed subjects , and common tax priority and super tax priority or broad sense tax priority and narrow sense tax priority according to taxation power . finally , the paper analyzed applicable scope of tax priority . it pointed out that administrative fine and criminal fine should not enjoy priority , and that late fee should enjoy priority 本文尝试从税收优先权的基本概念和基本法律性质入手,进而对税收优先权的种类和适用范围作了分析,然后接着提出了税收优先权的行使问题及解决方案,重点分析了税收优先权的效力冲突并提出了冲突的解决方案,最后总结归纳了我国现有税收优先权立法的不足,并简单阐述了完善立法的基本思路。
However , if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers , the customs may pursue and levy duties on the taxpayers within three years , starting from the day of duty payment or access being granted to goods ; the customs may also levy a late fee of 5 / 10 , 000 of the amount not levied , starting from the day of duty payment or access being granted to goods 但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起3年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。
In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers , it shall pursue and levy duties on the taxpayers within three years , starting from the day of duty payment , and also levy a late fee of 5 / 10 , 000 of the amount not levied , starting from the day of duty payment 海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起3年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。
The circular gives clear provisions on the following issues : how to fulfill tax payment application for vehicles that have been put in use without paying tax , how to identify tax calculation basis of such vehicles , collection of tax and late fees of such vehicles , certificate of tax payment , etc 本通知就以下问题给予了明确：关于已使用未完税车辆如何办理纳税申报问题、关于已使用未完税车辆计税依据如何确定问题、关于已使用未完税车辆税款征收及滞纳金问题、关于完税证明问题等。
Where the social upbringing charges that should be paid are not paid in full within the prescribed time limit , additional late fees shall be charged according to the relevant provisions of the state from the day of the delayed payment ; where still no payment is made , the administrative department of family planning that decides the charge shall apply to the people ' s court for forcible punishment 未在规定的期限内足额缴纳应当缴纳的社会抚养费的，自欠缴之日起，按照国家有关规定加收滞纳金；仍不缴纳的，由作出征收决定的计划生育行政部门依法向人民法院申请强制执行。
Blockbuster , the biggest video chain , has tried to make renting more appealing by eliminating hated late fees . and in august 2004 it introduced blockbuster online , a subscription service offering 40 , 000 dvd titles online that can be received and returned by mail . it costs 17 . 99 a month for three movies out at a time 通过此项服务，用户可以随时收看到多达4万部dvd在线电影，目前该服务的收费为17 . 99美元包月，相对于昂贵的电影票，区区这样低廉的价格无疑很具有吸引力。
Administration and management of all kinds of local taxes on foreign enterprises as below : the business tax , the individual income tax , the urban estate tax , the vehicle & vessel tax , the stamp tax , the agri - speciality tax , the culture construction fee , the urban land occupied fee for foreign enterprise and the fine and late fee about local tax （三）组织实施本辖区下列各税（费）种的征收和管理：营业税、个人所得税、城市房地产税、车辆使用牌照税、印花税、农业特产税、文化事业建设费以及地方税的滞补罚收入和外商投资企业土地使用费。
