分税制下农业特产税对地方财政的影响王伟民分税制后．农业特产税成为地方财政的重要来源。今年１月，国务院发布的《关于对农业特产收入征收农业税的规定》（１４３号令），对原农林牧水产品税并入特产税后如何征收，尤其是大宗税源项目的征收．在全国进行了统一规定，实... Impact of Agricultural Specialties Tax on Local Finance under the Tax Sharing System Agricultural special tax has become an important source of local finance. In January this year, the State Council promulgated the “Provisions on the Collection of Agricultural Taxes on the Income of Agricultural Products” (Decree No. 143), and how the tax is levied on the taxation of the original products, especially the collection of major tax sources. Uniform provisions in the country, in fact ...