据调查，目前宝鸡县农业特产税征收中存在一些政策性的问题，主要有：（一）计税办法与税收政策的矛盾。自特产税开征以来，基层征收部门的计税办法先后经过“以产计征，以亩计征，以收计征”三个阶段。目前的“以收计征”具体内容是“核实地亩、以亩定产、以产定收、以收计征 According to the survey, there are some policy problems in the collection of special agricultural products in Baoji County. The main problems are: (1) The contradiction between the taxation measures and taxation policies. Since the introduction of the special product tax, the tax collection measures of the grass-roots department have successively passed the three stages of “producing by levying, levying by levying and collecting by levying.” The current “collection and collection of” specific content is "verification of acres, to mu production, production income to collect and collect