农业特产税的征收范围是在林果、水产等生产项目之内。但是，笔者在农村采访时了解到，山东成武县的部分乡镇或村，为了减少工作环节，他们很少深入村户进行调查摸底，去丈量每户农业特产的生产面积，而是在一年一度的提留征收中按人口或耕地分摊。这样一来，拥有农业特产多的 The scope of collection of special agricultural products tax is within the production items of fruits and aquatic products. However, when I interviewed in rural areas, I learned that in some towns and villages in Chengwu County, Shandong, in order to reduce their work links, they seldom make in-depth investigations into village households to measure the production area of ​​each special agricultural product, but in a year For the first time, the collection of land acquisition by population or arable land. As a result, with a large number of agricultural products