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目前农业特产税征收管理存在有关政策法规不健全、征收方式不规范、征收管理较混乱等问题,影响了农税征收管理工作质量。为此,笔者认为,当前农业特产税征收管理工作应解决以下问题:1、正确确定农业特产税范围问题。对于基层征收来说,这个问题就是如何列举具体品目的问题。
At present, there are some problems concerning the special collection and management of agricultural specialties, such as the imperfect policies and laws, the non-standard collection methods and the chaotic management of collection and collection, which affects the quality of the management of the collection and management of agricultural taxes. To this end, I believe that the current special tax collection and management of agricultural products should address the following issues: 1, the right to determine the scope of special agricultural tax issues. For the primary collection, this issue is how to enumerate specific issues.