《福建税务》第八期《谁是本案法定的纳税人》一文引人深思，古田外贸公司（下称甲方）与恒瑞公司（下称乙方）之间漫长诉讼的关键就是甲方不知为何降低租金标准，将本应由甲方缴纳的税费协商由乙方缴纳。这种合同从签订之日起就埋下了官司的隐患。如果当事人双方在定立合同之? The article entitled “Who is taxpayer in the present case” of the “Fujian Taxation”, No. 8, is a source of deep thought. The crux of the lengthy litigation between Gutian Foreign Trade Company (hereinafter referred to as Party A) and Hengrui Company (hereinafter referred to as Party B) is that Party A does not know why Reduce the rent standard, should be paid by Party A by the payment of taxes and fees by Party B. This contract from the date of signing laid the hidden dangers of lawsuits. If both parties are in the establishment of a contract?