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第一条根据国家《屠宰税暂行条例》和其他有关规定.制定本办法。第二条凡在我省境内屠宰生猪、菜牛(以下简称牲畜)的单位和个人,为屠宰税的纳税义务人(以下简称纳税人)。纳税人应按本办法缴纳屠宰税。第三条屠宰税实行从量定额办法计算应纳税额。屠宰税税额分别为:(一)生猪每头税额为8元;(二)菜牛每头税额为12元;屠宰税税额的调整,由省人民政府决定。第四条符合下列规定的,免征屠
Article 1 These Measures are formulated in accordance with the State Provisional Regulations on Slaughter Tax and other relevant provisions. Article 2 All units and individuals who slaughter pigs and vegetables (hereinafter referred to as livestock) in the territory of our province shall be the taxpayers obligated to slaughter the tax (hereinafter referred to as the taxpayers). Taxpayers should pay slaughter tax according to these measures. Article 3 The slaughtering tax shall be calculated from the amount of fixed amount of tax payable. The tax on slaughtering pigs shall be as follows: (1) Each tax on pigs shall be 8 yuan; (2) Each tax on vegetable cattle shall be 12 yuan; and the adjustment of slaughtering tax shall be decided by the provincial people’s government. Article IV in line with the following provisions, exempt carcasses