最近笔者下乡调查时了解到,基层干部和农民对农业特产税反映非常强烈。他们认为,农业特产税“据实征收”难操作,“查账征收、查实征收、查验征收和核定收入征收”的政策难落实,造成干群关系紧张、矛盾大,一致要求取消农业特产税或改革农特税征收方法。据调查,农业特产种植情况非常复杂,田亩、数量、产量、价格、收入等均不固定,特别是粮食主产区,农特税的应税品种和面积比较分散,产量难核实,产值难确定,价格波动大,税额难计算。且征收的刚性不 Recently, when I came to the countryside for investigation, I learned that grassroots cadres and peasants are very strongly reflecting on the special agricultural products tax. They think that it is hard to implement the policy of special agricultural products taxation, “difficult operation according to the actual levying” and “checking the levying, verifying levying, checking levying and levying the levying of levied income”, resulting in tensions and conflicts between the cadres and the masses and unanimously requested the abolition of agriculture Specialties or reform of special tax collection methods. According to the survey, the situation of agricultural specialties is very complicated. The quantity of fields, quantity, output, prices and income are not fixed. In particular, the taxable variety and area of ​​agricultural special taxes are scattered, the output is difficult to verify and the output value is difficult to be determined Price volatility, tax difficult to calculate. And the imposition of rigidity is not