南召县皇后乡适宜苹果生长,许多农民依靠发展苹果业富裕起来,苹果特产税也成了我乡财政收入的主要来源之一。虽然我乡也采用了评估到户,以树定产,以产定税的办法,实现了财政收入的逐步增长,但也暴露出一些问题,其中最突出的是定产法律依据不足,征收力度不够而且征收难度大。根据税收政策,结合皇后乡实际情况,建 Queenstown, Nanzhao County suitable for the growth of apples, many farmers rely on the development of the apple industry rich, apple specialty tax has become one of the main sources of financial income in rural areas. Although my hometown also adopted the assessment to households, to set a tree to produce tax, production tax approach to achieve the gradual growth of fiscal revenue, but also revealed some problems, the most prominent is the lack of legal basis for the production, collection efforts Not enough and difficult to collect. According to tax policy, combined with the actual situation in Queenstown, built