零散税收是依法征收的小额、零星税收,主要包括屠宰税、牲畜交易税、车船使用税、房产税、个人收入调节税、乡镇企业奖金税和农村集贸市场、村办企业或联户办企业、农村私营企业、农村个体工商户的税收等,具有税源零星分散,数额小,点多面广,时间性强,流动性大,纳税对象不固定,征收难度大,容易流失等特点。它 Fragmentary taxes are small and sporadic taxes collected in accordance with the law, including slaughter taxes, livestock transaction taxes, travel tax, property tax, personal income tax, township enterprises bonuses tax and rural bazaars, village-run enterprises or joint-stock companies Taxes of enterprises, private enterprises in rural areas, and individual industrial and commercial households in rural areas are characterized by sporadic distribution of tax sources, small amount, wide range of points, strong timeliness, large liquidity, unfixed tax targets, difficulty in collection, and easy loss. it