第一条(目的和依据) 为了加强屠宰税的征收管理,根据《屠宰税暂行条例》,结合本市实际情况,制定本办法。 第二条(纳税义务人) 凡在本市范围内宰杀猪、牛、羊、马、驴、骡(以下简称“牲畜”)的单位和个人,均为屠宰税的纳税义务人。 第三条(税额标准) Article 1 (Purpose and Basis) In order to strengthen the collection and administration of the slaughtering tax, the present Measures are formulated in accordance with the Provisional Regulations on Slaughter Tax in accordance with the actual conditions of the municipality. Article 2 (Taxpayers) Any unit or individual slaughtering pigs, cattle, sheep, horses, donkeys and mules (hereinafter referred to as “livestock”) within the scope of this Municipality shall be the taxpayers obligated to slaughter the tax. Article 3 (Tax Standard)