农业特产税与其他各税一样 ,其目的是按国家税收法规政策及时足额征收并缴入国库 ,给国家增添财政收入 ,合理调节农业税收分配。因此 ,农业特产税的关键是“管“,征好首先必须要管好 ,就征和管的关系而言 ,“征”是目的 ,“管”是手段 ,征好必须依赖于管好。要使此项税收真正成 As with all other taxes, the special agricultural product tax aims to collect and pay into the state treasury in full and on time in accordance with the tax laws and regulations of the state, increase fiscal revenue for the country, and rationally regulate agricultural tax distribution. Therefore, the key to the special tax on agricultural products is “management.” In terms of the relationship between collection and management, “collection” is the goal, “management” is the means, and collection must depend on good management. To make this tax truly