依法征税、依率计征，是税收征收管理的基本准则。然而，近几年来，一些地方从局部利益甚至个人“政策”出发，置国家税法于不顾，寅吃卯粮，向纳税人计征“过头税”。也就是说，一些地方为达到眼前的利益，采取行政命令的方式，强行征收纳税人还未形成的税款，有的地方甚至把 Taxation according to law, according to the rate of levy, is the basic guidelines for tax collection and management. However, in recent years, some local governments have set aside from the interests of their own countries and even individual “policies” and set aside state tax laws for excessive taxation and excessive taxation. In other words, in some places, in order to reach the immediate interests, the administrative order is adopted to forcibly tax the taxpayers that have not been formed yet. In some places,