Excessive tax refers to the practice of tax collection and management departments to levy excessive taxes on the people in order to complete the tax task, including too long time and too large a range.
Too long time means that tax administrators collect taxes in the coming year, the year after and even more years in advance in order to complete the tax task;
Beyond the scope is to collect some taxes that should not be collected, or raise the tax rate and impose fines at will. Including discounting the national tax reduction and exemption policy, adding new fees and charges under various pretexts, or over-supervising and over-activities in the fees and charges already implemented.