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农业特产税纳税地点刍议兴文县两龙乡地税所罗毅现行农业特产税制度规定，农业特产税在农业特产品生产地缴纳。此规定单纯以农业特产品生产地为依据来确认征收单位征收特产税的管理权，不能很好地适应特产税征收管理工作中的具体情况．特别是在地方税务机构按行政区域设置...
Agricultural tax specialties of the two specialty Township Xingwen two Longxiang land tax collector Luo Yi existing special agricultural products tax system provides that special agricultural products tax in agricultural production of special products to pay. This provision simply based on the production of agricultural products as the basis to confirm the collection of specialties tax levied by the management authority, can not be well adapted to the special tax collection and management of the specific circumstances. Especially in the local tax agency set by the administrative region ...