财税部门的同志都熟悉这样一句话 ,即 :有产有税、依率计征 ,据实征收 ,确保税收应收尽收。在实际征管中由于体制或人为等各种因素 ,这一原则并没有贯彻执行到位。最典型的表现就是税收平摊问题依然存在。特别是对农林特产税的征收 ,由于面对的是千家万户 ,征收对象复杂 ,最容 The comrades in the fiscal and taxation departments are all familiar with the statement that there are taxes on production and production and levying according to the actual rates so that taxes can be collected in full. In the actual collection and management due to institutional or man-made and other factors, this principle has not been implemented in place. The most typical manifestation is that tax sharing problems still exist. In particular, the special collection of agricultural and forestry taxes, as the face of tens of thousands of households, the collection of complex objects, the most content