养路费滞纳金是对不按时缴纳、故意拖欠养路费的车主征收的惩罚性费款。严格滞纳金制度,对顺利执行征费政策,完成费收任务,强化车主缴费意识,无疑都有着积极作用。 关于养路费滞纳金的计算方法,我认为有以下三点需要统一。 一、按征收规定,车主应于月底前缴清次月养路费、所以 Road maintenance fee late payment is not punctual payment, deliberately owed maintenance fee imposed by the owners of punitive fees. Strictly delay the payment of gold system, the smooth implementation of the levy policy, the completion of fee collection tasks, to strengthen the awareness of the owners pay, no doubt all have a positive effect. On the maintenance fee late fee calculation, I think the following three points need to be unified. First, according to the requirements of collection, owners should pay the maintenance fee of the next month before the end of the month