谈谈农业特产税的几个政策问题刘文农业特产税（以下简称特产税）是随着农业特产品生产的发展和社会主义市场经济的需要，在税制改革中重新确立的一个税种．由征收机关单独组织征收。在分税制财政体制下，特产税已成为地方财政收人的重要组成部分。根据《国务院关于对农业... Several Policy Issues on Special Agricultural Products Tax Liu Wen Special Agricultural Products Tax (hereinafter referred to as special product tax) is a newly re-established tax in the tax reform with the development of the production of special agricultural products and the needs of the socialist market economy. Collected by the collection agency alone. In the tax-sharing system, special-purpose products tax has become an important part of local revenue. According to the "State Council on Agriculture ...