一、关于税负加重和重复计征的问题1农特税农特税，是农业特产农业税的简称。它是国家凭借政治权力向一切从事农业特产生产取得农业特产收入的单位和个人征收的一个税种。为了合理调节农林渔特各业生产收入，公平税负，促进林农生产全面发展，1994年1月30日国务院颁布了《国 First, on the tax burden and duplication of accounting issues 1  agricultural special tax special agricultural tax is the abbreviation of agricultural special agricultural tax. It is a kind of tax levied by the state on the basis of political power to all the units and individuals that have obtained the income from agricultural specialties in the production of specialized agricultural products. In order to reasonably regulate the production income and fair tax burden of all kinds of agriculture, forestry, fishery and fishery industries and promote the all-round development of forest farmers’ production, the State Council promulgated the "State