江苏省如东县地处黄海之滨,海岸线长100公里,海涂面积476平方公里,有丰富的海洋渔业资源。自开征农林特产税以来,该县财政局就如何在广阔的沿海滩涂征足收开海产品农林特产税进行了积极的尝试,收到了较好效果。1990年,该县共征收农林特产税180万元,其中海水产品农林特产税就占77%,在江苏省名列第一。一、健全征管网络,扣紧纳税环节。海产品生产者主要分布在沿海乡镇及滩涂,其农林特产税有面广、量大、税源分散、纳税人流动性强等特点,给征管工作带来较大的困难。为此,如东县财政局建立健全了与之相适应的征管网络,即建立以县财政局农税股为核心,以沿海乡镇财政所为中心,争取有关部门 Rudong County, Jiangsu Province is located in the Yellow Sea coast, the coastline of 100 kilometers long, sea area of ​​476 square kilometers, is rich in marine fisheries resources. Since the special agricultural and forestry tax was introduced, the county’s Finance Bureau has made a positive attempt on how to take advantage of the special coastal agricultural product taxes and collect the special taxes on agricultural and forestry products, and received good results. In 1990, the county collected a total of 1.8 million yuan of special taxes on agriculture and forestry, of which 76% were special agricultural and forestry products for marine products, ranking No.1 in Jiangsu Province. First, improve the collection and management network, tighten the tax payment link. Producers of marine products are mainly distributed in towns and coastal beaches and tidal flats. Their special agricultural and forestry products have a wide range of special-purpose taxes, large quantities, diversified sources of tax revenue, and strong liquidity of taxpayers. This poses great difficulties in the collection and management of fisheries. To this end, Rudong Finance Bureau to establish and improve its appropriate collection and management network, that is, the establishment of the county finance bureau as the core of agricultural tax, coastal financial centers as the center for the relevant departments