一、职能部门从自身利益出发，抢夺资金收取优先权。纳税人的支付能力是有一定限度的，面对税款、贷款、货款、规费等都需要同时支付的情况，有些职能部门往往利用其拥有的特权，抢先出手收钱，形成欠税的增加。二、高税率产品税负重、欠税多。酒类特别是白酒产品，各项税负高 First, the functional departments proceed from their own interests, grab the funds to receive priority. Taxpayers’ ability to pay has a certain limit. In the face of taxes, loans, loans, fees and the like all need to be paid at the same time, some departments often take advantage of the privileges they have and take the lead in raising money to create an increase in tax arrears . Second, high tax rate product tax burden, owed tax and more. Alcohol, especially liquor products, the high tax burden