农村实行税费改革后，海水养殖较为发达的沿海和海岛地区，海水养殖占用海域由于与实养面积的差别、养殖业产品品种的多样化，以及对产品千家万户分散加工的出售方式，给农业特产税的查实征收带来了困难。如何解决这些问题？正确计征农业特产税，达到既保证国家财政收入，又保? After the implementation of the tax and fee reform in rural areas, coastal areas and island areas where marine aquaculture is more developed, the sea area occupied by marine aquaculture due to the difference between cultivated area and aquaculture area, the variety of aquaculture products, and the decentralized processing methods for thousands of households The taxation of agricultural specialties has brought difficulties. How to solve these problems? Proper collection of agricultural products tax, both to ensure that the national financial revenue, but also Paul?