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【单选题】
纳税人未按照规定的期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收(    )的滞纳金。
A.
千分之二    
B.
万分之五
C.
万分之十    
D.
千分之五
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