牧业税是国家对牧区、半农半牧区从事畜牧业生产、有畜牧业收入的单位和个人征收的一种税，是国家在这些地区参与畜牧业收入分配的一种形式，是国家从牧业方面积累资金、取得财政收入的手段，也是促进畜牧业发展、引导产业结构、调节牧民收入、增强民族团结的一种经济杠杆。在 The tax on animal husbandry is a tax levied by the state on pastoral areas, semi-agricultural and semi-pastoral areas engaged in livestock husbandry and livestock husbandry, as well as a form of state participation in the distribution of livestock husbandry income in these areas. The accumulation of funds in the industry and the means of obtaining financial revenue are also economic levers for promoting the development of animal husbandry, guiding the industrial structure, regulating the incomes of herdsman, and enhancing national unity. in