一是赞助费挤税。近几年来，在社会一片“赞助”风的吹拂下，一些地方的税务机关为取得更为充裕的经费，向纳税人要起了赞助费。在商言利，赞助之后，他们必然要在税收上做文章，来索取赞助的回报，或者偷逃骗税，或者弄虚作假，或者要求税收优惠等。二是奖励费挤税。在我国， First, the sponsorship fee tax. In recent years, under the influence of a “sponsorship” wind in society, tax authorities in some places have sponsored taxpayers in order to obtain more adequate funds. After profiting from profits or sponsorship, they will inevitably have to make a fuss about tax revenue in return for the sponsorship, or steal tax fraud, or resort to fraud or demand tax incentives. The second is reward fee tax. In my country,