从管理角度来讲,目前工商税收相应的各种发票较为完备,管理程序较为严密;但作为农业特产税载体的农业特产品却没有相应的销售专用发票。也就是说,农业特产税在税收征管方式上没有“以票管税”的手段。 From a management point of view, the corresponding tax invoices are relatively complete and the management procedures are more stringent. However, agricultural special products that are carriers of agricultural special tax products do not have the corresponding sales invoices. In other words, the special tax on agricultural products in the tax collection and management methods do not have “tax management” means.