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农业特产税税负平摊已是当前农民群众意见较大的一个热点问题。按理农业特产税征管必须严格执行税法,根据纳税义务人的实际收益据实征收。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执行起来比较困难,主要表现在以下几个方面:其一,基层政府感到进退两难。大多数基层政府对农业特产税据实征收持欢迎态度,但在实际操作中有三对矛盾难以解决。一是农业特产税征收任务逐年增长与税源不足的矛盾不好解
Tax sharing of agricultural specialties is a hot issue that the masses of farmers now have a larger opinion. According to the special agricultural tax collection and management of tax laws must be strictly enforced, according to the actual income taxpayers actually levied. However, from the perspective of actual implementation, the grass-roots government and the levying organs generally feel that the actual collection and levying is more difficult to implement, mainly in the following aspects: First, the grass-roots government feels dilemma. Most grassroots governments hold a welcome attitude toward the levy of special agricultural products taxes, but in the actual operation three pairs of contradictions are difficult to be solved. First, the contradiction between the year-by-year increase in the tax collection duty on agricultural special products and the lack of tax sources is not well understood