As a whole fund includes : as a whole all ginseng protects the area amount of unit pay cost recoups the odd portion after writing down individual account ; finance allowance ; the society is contributory ; bank interest ; fine for delaying payment 统筹基金包括：统筹地区全部参保单位缴费总额扣除记入个人帐户后的剩余部分；财政补贴；社会捐助；银行利息；滞纳金等。
Refus of exceed the time limit of pay cost unit not pay is basic of insurance premium of medical treatment insurance , fine for delaying payment , ensure service by labor or courtyard of civil code of tax authority applicant collects pay compulsively lawfully 缴费单位逾期拒不缴纳基本医疗保险保险费、滞纳金的，由劳动保障行政部门或者税务机关申请人民法院依法强制征缴。
Article 65 . if a taxpayer or tax withholding agent is guilty of two or more acts as stated in article 37 orarticle38ofthetaxadministrationlaw accordingly , the taxation authority may impose separate penalties 第六十六条税务代理人超越代理权限、违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处以二千元以下的罚款。
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
Answer : the origin of endowment insurance fund includes the endowment insurance cost of unit and insurant pay ; the bank deposit accrual of endowment insurance fund ; fund income ; fine for delaying payment ; local finance allocates funds ; the society is donated ; other income 答：养老保险基金的来源包括单位和被保险人缴纳的养老保险费；养老保险基金的银行存款利息；基金收益；滞纳金；地方财政拨款；社会捐赠；其他收入。
The leakage that has attended primary endowment insurance protects a worker , achieve or be close to ( inside 5 years ) legal and emeritus age , if oneself ask to endowment insurance treatment is enjoyed after retiring , answer to should attend endowment insurance time to calculate from oneself case , by unit or individual with worker of on guard of each year place average wage ( all worker society is before 1998 average wage ) for base , by year capture expends unit of scale filling pay and individual to answer at that time the endowment insurance cost of pay and accrual , and from " social insurance premium collects pay temporary regulations " add by the regulation since issuance day receive fine for delaying payment 已经参加基本养老保险的漏保职工，达到或接近（ 5年内）法定退休年龄，如本人要求退休后享受养老保险待遇，应从本人应参加养老保险时间算起，由单位或个人以各年度当地在岗职工平均工资（ 1998年以前为全部职工社会平均工资）为基数，按年度当时缴费比例补缴单位和个人应缴纳的养老保险费和利息，并从《社会保险费征缴暂行条例》发布之日起按规定加收滞纳金。
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。
Unit of choose and employ persons did not press those who stipulate primary endowment insurance expends pay , by labour insurance service or the tax authority instructs deadline pay ; exceed the time limit still not of pay , outside owing capture amount except filling capture , since the day that owes pay , add by day receive the fine for delaying payment of 2 millesimals 用人单位未按规定缴纳基本养老保险费的，由劳动保险行政部门或者税务机关责令限期缴纳；逾期仍不缴纳的，除补缴欠缴数额外，从欠缴之日起，按日加收千分之二的滞纳金。
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。
Article 30 a ffe that does not go through the formalities of social insurance for the employees should do it in a set time in line with the regulations of labor administrative department ; if it fails to pay various social insurance in time , it should pay 2 percent of the delaying fund beginning from the date of expiration 第三十条企业不为职工办理社会保险手续的，应按照劳动行政部门规定的期限补办；不按期缴纳各项社会保险费的，应当从逾期之日起按日加收应缴金额2的滞纳金。
