最近，笔者不时从报刊上看到一些地方出现“以资挤税”问题的消息，所谓“费挤税”，就是纳税人应当缴纳的税收而被其他各项收费挤掉，使纳税人先缴费，甚至费大于税，拖欠税款。据报载，南京市鼓楼区某修车行业个体户，lop年平均缴纳各项税收15cd元，交纳各项费用3165元，费用 Recently, I have seen from the press from time to time newspapers and magazines in some places that “the tax has been imposed” on the issue. The so-called “pay tax” is the taxpayers should be paid by other fees squeezed out, so taxpayers pay first , Or even more than the tax fee, tax arrears. It is reported that Gulou District, Nanjing, a garage repair industry, lop the average annual payment of various taxes 15cd yuan, to pay the cost of 3165 yuan, the cost