河南读者王××问:在采用托收承付结算方式的购销业务中,延期付款发生的滞纳金,作为收款方是否交纳增值税?作为付款方是否属于纳税调整项目?编者:《中华人民共和国增值税暂行条例》第五条规定:纳税人销售货物或者应税劳务,按照销售额和本条例第二条规定的税率计算并向购买方收取的增值 Henan reader Wang X asked: In the purchase and sales business using the collection method of acceptance settlement, the late payment delay fee, as the recipient of the payment of value-added tax? As a payment party is a tax adjustment project? Editor: "The People’s Republic of China Article 5 of the Provisional Regulations on Value-added Tax stipulates: Taxpayers’ sales of goods or taxable services shall be calculated based on the sales amount and the tax rate prescribed in Article 2 of the Regulations and collected from the purchaser.