农林特产税是近几年开征的一个新税种。它为调整农业生产结构,理顺农业内部的收入分配关系,增强地方财力起到了重要作用。但在实际征收工作中,也存在如下几个问题:一是税源零星分散。与农业税一样几乎涉及千家万户,开征的项目有大有小,有多有少,且分布不均。二是工作量大,财税干部人员不足。特别是山区、湖区,征收工作困难重重。三是一些群众纳税观念淡薄。征收农林特产税,有些群众不理解,认为既然已交了农业税,就不应再交农林特产税。这也说明税务部门在这方面的宣传不够得力。四是稽征管理制度尚欠完善,给征收工作带来了一定的难度。另外,农林特产税自身也存在着一些问题,如有的征收条款概念不清,难于解释。一些人认为,农林特产税本身就包含在农业税中,不应单独予以征收。而在实际工作中,又常常人为地把农林特产税与农业税任务一并下达,这就叫人难以接受与理解。 Special agricultural and forestry taxes have been introduced in recent years, a new tax. It plays an important role in adjusting the structure of agricultural production, rationalizing the income distribution within agriculture and enhancing local financial resources. However, in the actual collection work, there are several problems as follows: First, scattered sources of tax sporadic. Similar to the agricultural tax, it involves almost every household. The projects that are levied are large and small, with more and less, and are unevenly distributed. Second, the workload is large, lack of fiscal cadres. Especially in mountainous areas and lake districts, it is very difficult to collect the work. Third, some people’s tax payment concept is weak. Special agricultural and forestry tax levied, some people do not understand, that since the agricultural tax has been paid, it should no longer pay special agricultural and forestry taxes. This also shows that the tax department’s propaganda in this area is not effective enough. Fourth, the tax administration system still lacks consummation and brings some difficulties to the levying work. In addition, the special tax on agriculture and forestry itself also has some problems. For example, the concept of some expropriation provisions is unclear and difficult to explain. Some people think that special agricultural and forestry taxes are included in the agricultural tax and should not be levied separately. However, in actual work, it is often difficult to accept and understand that the special taxes for agriculture and forestry and the tasks for agricultural tax are often handed down artificially.