对于“滞纳金”这一术语的翻译，我见过的有以下几种： overdue fine、 late fee payment、 fine for delaying payment、late payment fees。

以下各举一例翻译实例中出现的各种译法供参考：

1. overdue fine

乙方若未按期交货，则承担违约滞纳金，每日的滞纳金为壹万元整，每日递增。

Where Party B fails to delivery the shoes on schedule, Party B shall bear liquidated damages and overdue fine, and the daily overdue fine shall be ten thousand Yuan Only with daily increment.

2. late fee payment

纳税义务人应当自海关填发滞纳金缴款书之日起15日内向指定银行缴纳滞纳金。

The duty payer shall pay the outstanding duties to the designated bank within 15 days from the day when the late fee payment form is issued by the customs.

3. fine for delaying payment

在补缴时间超过规定期一个月的，按专利年费滞纳金计算表中计算方法算出的相应数额的滞纳金。

Formulary period exceeds in filling capture time of a month , press patent year the fine for delaying payment of the corresponding amount of cipher out of method of the calculation in expending computation of fine for delaying payment to express.

4. late payment fees

如果我们可变利益实体的纳税义务扩大，或者其被要求支付滞纳金和其他罚款的，我们的财务状况可能会受到重大不利影响。

Our financial position could be materially and adversely affected if our VIEs’ tax liabilities increase or if they are required to pay late payment fees and other penalties.