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按照现行税法,农业特产税征收应根据适用税率和纳税人取得农业特产品的实际收入据实征收。但从实际执行情况看,基层政府和征收机关普遍感到据实征收比较困难,摊派征收农业特产税已成为当前一个不争的事实。就我县而言,农业特产税的开征始于1989年,主要征收对象为黑瓜籽。其间黑瓜籽生产发展经历了成长期、高峰期和衰退期三个阶段。
According to the current tax law, the collection of special agricultural products tax should be levied on the basis of the applicable tax rates and the actual incomes obtained by the taxpayers for special agricultural products. However, from the perspective of actual implementation, the grassroots governments and the levying organs generally feel that the actual collection of levies is more difficult. It has become an indisputable fact that the collection and levying of special agricultural products taxes has become an indisputable fact. In my county, the introduction of agricultural specialties tax began in 1989, the main target for the collection of black melon seeds. In the meantime, the development of black melon seeds has undergone three stages of growth, peak and recession.