一、生猪流动性强，税源控制难。由于生猪生产遍及农村千家万户，销售渠道及形式多样，特别是非固定业户贩运，事先未向税务机关办理任何手续，其生猪购、销分散，隐蔽性强，偷税手段多样，税务干部人员少，精力有限，对贩运生猪的偷逃税行为防不胜防。二、政策不配套、约束多 First, live pigs strong liquidity, difficult to control the tax source. Due to the fact that the production of live pigs covers millions of households in rural areas, the sales channels and forms are diverse, especially the trafficking of non-regular households, no formalities have been handled with the tax authorities in advance. The purchase and sale of live pigs are scattered, concealed, diversified means of tax evasion, and less tax cadres , Energy is limited, and the tax evasion on pigs is hard to come by. Second, the policy is not complementary, more constraints