名词
中文翻译：滞纳金税
同义词：
['surcharge', 'penalty', 'surtax']
例句：
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1. The company is facing asignificant holdover tax due to the recenteconomic downturn.
由于最近的经济衰退，该公司面临着重大的滞纳金税。
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2. Thegovernment has introduced a new law to holdover tax on large corporations.
政府已经引入了一项新法律，对大型公司征收滞纳金税。
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3. The holdover taxis a common issue for businesses operatingin regions with high taxes.
滞纳金税是企业在税率较高的地区运营时常见的问题。