屠宰税是农村工商税收的一项重要收入。随着农业和副业生产不断发展,农民普遍养猪养羊,特别是猪的饲养头数有了很大的增长,这不仅保证了国家收购任务的完成,而且改善了城乡人民的肉食供应,同时屠宰税的税源也有很大的增长。农村屠宰税的税源分散,征收面广,而且有很大的季节性。因此,税务部门和干部如何根据这些特点,结合本地区的条件,加强屠宰税的征收管理工作,把应收的税款都 Slaughter tax is an important revenue for rural industrial and commercial tax. With the continuous development of agriculture and sideline production, peasants generally raise pigs and sheep, especially pigs. The number of heads of pigs has greatly increased. This not only ensures the completion of the state procurement but also improves the meat supply of urban and rural people. Meanwhile, Tax sources for slaughtering have also risen considerably. Tax sources of rural slaughtering tax dispersion, the expropriation of a wide range, but also a great seasonal. Therefore, according to these characteristics, the tax department and cadres should strengthen the collection and administration of slaughtering taxes according to the conditions in their respective regions,