一、当前农业特产税征管工作的难点与问题 1.税负难公平。农业特产税全国统一规定的税目包括七大类57个品目,地方更细更多,除大宗及稳定的特产品收入便于核实掌握外,大部分分散而零星的农特产品收入是难以核实掌握的。应税产品的生产和销售绝大部分都是由成千上万生产者分散而自由进行的,依据现有征收力量和征管手段,很难对逐 First, the current special agricultural tax collection and management of the difficulties and problems 1. The tax burden is not fair. The nationally-specified tax for special agricultural products includes 57 items in seven major categories, with more and more detailed places. Apart from the fact that bulk and stable special product receipts are easy to verify and control, most of the scattered and sporadic special agricultural products are hard to verify . The vast majority of the production and sales of taxable products are freely carried out by tens of thousands of producers, and according to the existing collection power and collection and management measures,