农业特产税涉及农村千家万户 ,点多面广 ,税源分散 ,加之其计税依据的特殊性 ,一直是农税征管中的重点和难点。为夯实农税基础 ,逐步探索农税征管新模式 ,笔者一行４人对山西省屯留县、武乡县、沁县等县区的农业特产税征管现状进行了调查。一、农税征管中存在的问题（一）管户 Agricultural specialties involving millions of households in rural areas, point wide, scattered sources of revenue, combined with its tax basis of the particularity has always been the focus of agricultural tax collection and management difficulties. In order to lay a solid foundation for agricultural taxation and gradually explore a new mode of tax collection and management, the author’s 4-member investigation of the status quo of collecting and collecting special agricultural products tax in Tunliu County, Wuxiang County and Qinxian County in Shanxi Province. First, agriculture tax collection problems (a) custodian