农业特产税是四川阿坝藏族羌族自治州财政的主要收入来源之一。最近,为了加强农业特产税征管,防止财政收入的流失,阿坝州制定了原木农业特产税征管办法: 一、原木生产环节实行纳税人自行申报纳税办法。由纳税人根据生产、销售情况,按月向农业特产税征收机关报送纳税申报表,及时足额缴纳税款。二、原木收购环节实行源泉扣缴办法。由扣缴义务人即生产销售原木的单位,根据收购金额和适用税率向收购者代扣、代收、代缴税款。并要求扣缴义务人必须按车辆开具发票和征税凭证。扣缴义务人按月向农业特产税的征收机关报送代扣、代收税款报告表,同时将税款 Agricultural special tax is one of the main sources of revenue for the finance of Aba Tibetan and Qiang Autonomous Prefecture in Sichuan. Recently, in order to strengthen the tax collection and management of agricultural specialties and prevent the loss of fiscal revenue, Aba Prefecture formulated the special collection and management measures for log agricultural specialties: 1. The taxpayers’ self-reporting and tax payment methods are implemented in the log production chain. Taxpayers shall submit tax returns to the organs for collecting special agricultural products on a monthly basis according to the conditions of production and sales, and shall pay tax in full and on time. Second, the implementation of the principle of the acquisition of logs withholding method. The withholding agent, that is, the unit that produces and sells logs, withholds, collects, and pays taxes to the purchaser according to the purchase amount and the applicable tax rate. And asked the withholding agent must issue invoices and tax vouchers according to the vehicle. Withholding agents on a monthly basis to the special collection of agricultural tax authorities withholding, collection of tax reporting form, while the tax