电白县是广东省一个重点鱼产区,电城税务所转区又是这个县水产品的重点区,税源较大。自从贯彻按“四、六”分成的购留政策以后,有40%自留部分的水产品进入集市。过去集市土对水产品的征税管理是采取:进市登记,发牌摆卖,售后缴牌纳税的办法。这样漏洞很多,影响了国家收购和税收收入。为了加强水产品的 Dianbai County, Guangdong Province, a key fish-producing areas, electric city tax office turn area is the focus of the county’s aquatic products, tax sources larger. Since the implementation of the “four or six” into the purchase policy, 40% of the self-retained part of the aquatic products into the market. In the past, the tax collection and administration of aquatic products at the market-place was taken as follows: entering the market, issuing hawking and selling, and paying for after-sale payment. There are many loopholes that affect state acquisitions and tax revenues. In order to strengthen the aquatic products