全面开征农林特产税已经三年多的时间,随着农林特产品生产的不断发展,农林特产税收入不断增加,征收管理水平也不断提高。但是,据统计数字显示,全国农林特产税源在700亿元左右,1991年仅实征18亿元,实际税负为2.6%,可以看出,税负偏轻的问题并 It has been more than three years since the full introduction of the special taxes on agriculture and forestry. With the continuous development of special agricultural and forestry products, the income from specialty agriculture and forestry has been constantly increasing, and the level of collection and management has also been continuously raised. However, according to statistics, the total source of special agricultural and forestry products in the country is about 70 billion yuan. In 1991, only the actual tax burden was 1.8 billion yuan and the actual tax burden was 2.6%. As can be seen, the tax burden was too light