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屠宰税是我国一个具有较长历史的地方税种。新中国成立后,政务院将屠宰税确定为全国开征的14个税种,并于1950年12月19日颁布了《屠宰税暂行条例》。1994年税制改革后,国务院将屠宰税的管理权限下放至省、自治区、直辖市人民政府,具体征收办法由各省、自治区、直辖市人民政府制定。我省在1994年1月15日,由省财政厅、税务局联合下发了《贵州省财政厅、税务局关于屠宰税征收办法的通知》,规定对农民自养、自宰、自食牲畜的税率保持不变,仍按头定额征收,原产品税从生猪(菜牛、菜羊)税目中退出并人屠宰税的部分,按照改革前后税负大体持平的原则,实行定额征收,随着我省农村经济的不断发展,特别是畜牧业的迅速发展,这一政策已显得不相适应。 1998年2月21日,省人民政府结合全省实际颁布了《贵州省屠宰
Slaughter tax is a local tax in our country with a long history. After the founding of New China, the State Council established the slaughtering tax as the 14 taxes levied across the country and on December 19, 1950, the Provisional Regulations on Slaughtering Tax were promulgated. After the reform of the tax system in 1994, the State Council delegated the administration of slaughtering duties to the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government. The specific measures for collecting such taxes shall be formulated by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government. On January 15, 1994, the Provincial Department of Finance and the Inland Revenue Department jointly issued the Circular of Guizhou Provincial Department of Finance and the Inland Revenue Department on the Measures for Collecting Slaughter Taxes, which stipulated that it is necessary for farmers to self-support, The tax rate will remain the same and will be levied on a fixed amount basis. The tax on raw products will be withdrawn from the pig (vegetable, vegetable, sheep) tax and slaughtered, and the tax will be levied according to the principle of equal or fair tax before and after the reform. The continuous development of provincial rural economy, especially the rapid development of animal husbandry, has become incompatible with this policy. February 21, 1998, the provincial people’s government combined with the actual promulgation of the province, "slaughtering in Guizhou Province