作为新税制改革重要内容之一的农业特产税,两年来收入增长较快,在县乡财政收入增长中起到一定的支撑作用。然而,农业特产税在具体征收过程中还存在一些问题,如需将经济作物种植收入全部列入征税范围和采用统一的计税方法规范税收征管制度等,有待进一步完善。农业特产税由原来的农林特产税和部分 As one of the important contents of the new tax system, the special agricultural product tax has enjoyed a rapid increase in revenue in the past two years and played a supporting role in the growth of county and township fiscal revenue. However, there are still some problems in the process of collecting special agricultural products tax. If all the income of cash crops is included in the scope of tax collection and the tax collection and management system should be regulated by a unified method of tax calculation, it needs to be further improved. Special agricultural tax from the original agricultural and forestry specialty tax and part