泸县是川南有名的产猪大县,生猪屠宰税历来是当地财政税收的重要组成部分。为搞好生猪税收工作,各乡镇纷纷制定出一系列征管措施,并取得了一定的成绩。但是,有个别乡镇制定的征管措施有悖于国家的政策和税法,存在着不少问题,应该引起重视。据了解,泸县的大多数乡镇都采取“建立生猪户口,实行税费同行”的措施,即要求乡镇干部会同财税、兽防部门工作人员以及村社干部深入农家调查了解生猪情况,建立生猪户口档案。对出栏肥猪无论是农户自养自食,还是进入流通环节,一律凭完税证明注销猪户口;对因病死亡的生猪必需凭兽医和社长的签字才能注销猪户口。尽管这种征管措施实施起来不大方便,但在减少税费流失、杜绝私宰生猪方面能发挥最大的作用,受到广泛的欢迎。然而,个别乡镇为省事图撇脱, Lu County is a famous county in southern Sichuan pigs, pig slaughtering tax has always been an important part of the local fiscal revenue. In order to do a good job in hog taxation work, all towns and townships have formulated a series of collection and management measures in succession and achieved certain achievements. However, the collection and management measures formulated by individual towns are contrary to the state’s policies and tax laws. There are many problems that deserve attention. It is understood that most of the townships in Lu County adopt the measure of “establishing a pig-raising household and implementing tax-fee counterparts”, that is, asking the township cadres to conduct an in-depth farm investigation with the taxation and tax department, animal and defense department staff and village and town cadres to understand the situation of hogs and establish Pigs household files. The slaughter of pigs, whether farmers self-support, or into the circulation, all with tax certificate to cancel the pig account; death of the pig must be with the veterinarian and president of the signature to cancel the pig account. Although this measure is not easy to implement, it is widely welcomed in reducing the loss of taxes and fees and in preventing the slaughter of pigs. However, individual villages and towns skim off plans,