单选题:某纳税人应在 3 月 15 日前缴纳税款 30 万元,逾期未缴纳,税务机关责令其在 3 月 31 日前缴纳,但直到 4

题目内容:
某纳税人应在 3 月 15 日前缴纳税款 30 万元,逾期未缴纳,税务机关责令其在 3 月 31 日前缴纳,但直到 4 月 24 日才缴纳。根据税收征收管理法律制度的规定,应加收滞纳金(  )万元。 A.30× 0.5‰× 15
B.30× 0.5‰× 16
C.30× 0.5‰× 24
D.30× 0.5‰× 40
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