近年来，农民负担行政诉讼案件呈大幅度上升的趋势，其中因农业特产税不据实征收而引起诉讼案件占“农民负担”案件的70％以上。如何才能使税收征管机关依率计征，纳税义务人据实负担，不仅是关系到贯彻中央13号文件，实实在在地减轻农民负担的问题，而且也是一项实践性、政策 In recent years, farmer burden administrative litigation cases have risen sharply. Among them, litigation cases accounted for more than 70% of the cases of “farmer burden” due to unrealistic collection of special agricultural products tax. How to enable the tax collection and administration authorities to calculate the tax rate according to the actual tax burden of the obligor is not only a matter of implementing the Central Party’s No. 13 document and actually alleviating the peasant’s burden but also a practical and policy