所谓“贷（息）挤税”，是指金融机构在企业回笼贷款时、只考虑本单位的利益，先扣贷款和利思。使企业已经实现的税收无法缴纳，从而形成欠税的一种经济现象。应该说，这是我国没有很好解决的一个问题。随着企业改革的不断深化和银行商业化进程的进一步加快，这对矛盾还有愈演 The so-called “loan (interest) squeeze tax” refers to the financial institutions in the return of loans, only consider the interests of their units, first-line loans and Leith. So that enterprises have realized the tax can not be paid, thus creating a tax-deductible economic phenomenon. It should be said that this is a problem that our country has not solved well. With the continuous deepening of the reform of the enterprise and the further commercialization of the bank,