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。
Party b will pay the rental before using the premises and attached facilities ( in case party b pays the rental in the form of remittance , the date of remitting will be the day of payment and the remittance fee will be borne by the remitter . ) party a will issue a written receipt after receiving the payment 如乙方逾期支付租金超过十天，则每天以月租金的0 . 5支付滞纳金；如乙方逾期支付租金超过十五天，则视为乙方自动退租，构成违约，甲方有权收回房屋，并追究乙方违约责任。
Article 30 a taxpayer unable to pay taxes on schedule due to special difficulties may , in accordance with the provisions of paragraph one of article 20 of the tax administration law , be granted an extension subject to approval by the taxation authority and no overdue payment fine shall be added during the approved extension period 第三十条纳税人因有特殊困难，依照税收征管法第二十条第一款规定，经税务机关批准延期缴纳税款的，在批准的期限内，不加收滞纳金。
According to concerning code byelaw sets , to pressing a regulation pay social security is expended or owe the unit of cost , individual , instruct deadline pay by land tax section ; exceed the time limit still not of pay , land tax section has authority to carry out impress , expend from sluggish accept social security ( or owe cost ) since day , add by day receive the fine for delaying payment of 0 . 2 % ( fine for delaying payment merges into social insurance fund ) , till apply for people court , carry out compulsively 根据有关法规条例规定，对未按规定缴纳社保费或欠费的单位、个人，由地税部门责令限期缴纳；逾期仍不缴纳的，地税部门有权实施强征，并从滞纳社保费（或欠费）之日起，按日加收0 . 2 %的滞纳金（滞纳金并入社会保险基金） ，直至申请人民法院强制执行。
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。
Patent person not on time pay grants patent in those days the following year expend or the number of pay is insufficient , patent person from ought to pay year fill inside 6 months since the day that cost expires capture , at the same time pay fine for delaying payment ; the amount of fine for delaying payment exceeds a month between capture take time of the regulation according to every , add close in those days sum year the 5 % computation of cost ; filling capture time is in exceed time limit but when be not worth a month , not pay fine for delaying payment 专利权人未按时缴纳授予专利权当年以后的年费或者缴纳的数额不足的，专利权人自应当缴纳年费期满之日起6个月内补缴，同时缴纳滞纳金；滞纳金的金额按照每超过规定的缴费时间1个月，加收当年全额年费的5 %计算；补缴时间在超过规定期限但不足一个月时，不缴纳滞纳金。
