在报刊上时常看到一些企业用贷款交税的报道，诚然，这种积极纳税的态度值得肯定，但其带来的种种负效应却不可忽视。其一、贷款交税扩大了银行信贷规模，加大了金融部门的压力。据调查，这些企业大多是效益差、资金紧张的困难企业，他们为了完成利税指标，只能是拆了东墙补西 In newspapers and periodicals, we often see reports of tax levies by some enterprises. It is true that this positive attitude toward tax payment is worthy of recognition. However, the negative effects it brings can not be ignored. First, tax lending expands the bank credit scale and increases the pressure on the financial sector. According to the survey, most of these enterprises are poor enterprises with poor returns and tight capital. In order to complete their profit and tax targets, these enterprises can only be demolished