滞纳金属于行政强制执行吗？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	滞纳金属于行政强制执行吗？
释义	法律分析：属于。滞纳金是对不按纳税期限缴纳税款的纳税人，按滞纳天数加收滞纳税款一定比例的款项，它是税务机关对逾期缴纳税款的纳税人给予经济制裁的一种措施。法律依据：《中华人民共和国行政强制法》第十二条行政强制执行的方式如下： (一)加处罚款或者滞纳金; (二)划拨存款、汇款; (三)拍卖或者依法处理查封、扣押的场所、设施或者财物; (四)排除妨碍、恢复原状; (五)代履行; (六)其他强制执行方式。
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