清末民初,粤省各地屠牛、牛皮捐税甚为复杂、混乱,导致物议纷起、矛盾迭现。民国中期,粤省政府颁布新章,试图统一全省税收,然客观效果与主观动机却背道而驰,最终引发大规模的罢屠风潮,政府不得不重新修正税章,在政、商的反复博弈中,税收制度逐步走向正轨。粤省屠牛、牛皮捐税个案对政府制定地方税章有借鉴意义。 At the end of the Qing Dynasty and the beginning of the Republic of China, the tax on cattle and leather in Guangdong Province was very complicated and chaotic, resulting in controversy and controversy. In the middle period of the Republic of China, the Guangdong provincial government promulgated a new chapter trying to unify the tax revenue in the whole province. However, the objective effect ran counter to the subjective motive, which eventually led to a wave of large-scale slaughter. The government had to revisit the taxation rules. In the repeated games between the government and the merchants, , The tax system is gradually on track. Guangdong Province, slaughter cattle, leather tax case of the government to develop local tax have reference.