屠宰税暂行条例(附英文)
2006-08-19 作者： 来源： 浏览：
屠宰税暂行条例(附英文)
〖失效日期〗
〖实施日期〗1950.12.19
〖正文〗 全文
第一条 凡屠宰猪、羊、牛等牲畜者，均依本条例之规定，交纳屠宰税。
第二条 自养、自宰、自食的牲畜，免纳屠宰税；如有出售者，其出售部分，仍应纳税。（注解：第二条、第四条、第五条改按一九五七年一月十五日（５７）财税戎字第８号《关于调整屠宰税等问题的通知》执行。）
第三条 耕畜、运输畜、种畜、乳畜、胎畜、幼畜，应予保护。各省（市）人民政府得依据当地经济特点及人民生活习惯，自行订定保护及屠宰许可办法。
第四条 屠宰税按牲畜屠宰后的实际重量从价计征，税率为百分之十。不能按实际重量计征之地区，得规定各种牲畜的标准重量，从价计征。（注解：第二条、第四条、第五条改按一九五七年一月十五日（５７）财税戎字第８号《关于调整屠宰税等问题的通知》执行。）
第五条 屠宰税纳税肉价，由当地税务机关按日或按期调查公告之。（注解：第二条、第四条、第五条改按一九五七年一月十五日（５７）财税戎字第８号《关于调整屠宰税等问题的通知》执行。）
第六条 屠宰税由税务机关征收；距离税务机关较远之地区，得委托区、乡（村）人民政府或合作社代征，但不得采用包征办法。（注解：第六条改按财政部一九五一年六月二十五日（５１）财税字第１５０号《关于屠宰税代征手续费提高为百分之五以下的通知》执行。）
前项代征机构，税务机关得在代征税款内，提给百分之三以下的手续费。
第七条 屠宰牲畜，须向税务机关或代征机构报验纳税，经检验发给完税证并于肉上加盖验戳后，始准出售；如认为有碍卫生者，应禁止出售，不予征税。
第八条 为保护公共卫生及便利稽征，一般城市应逐步设置屠宰场，其管理办法由当地税务机关会同工商管理及卫生机关拟订，报请同级人民政府核准实施。
第九条 凡专营或兼营屠宰业者，均应于开业前向工商管理机关及税务机关申请登记，歇业时并须办理撤消登记。
第十条 违章、违法行为之事项及其处罚如下：
一、不依规定申报登记者，处以３０万元（注解：三十万元即人民币三十元。）以下之罚金；
二、私宰牲畜及私运、私售肉类者，除追缴应纳税款外，并处以应纳税额三倍以下之罚金；
三、伪造税证戳记或违禁宰杀，情节重大者，送人民法院处理。
第十一条 前条违章、违法行为，任何人均得举发，经查实处理后，得以罚金百分之二十至三十，奖给举发人，并为举发人保守秘密。
第十二条 屠宰税稽征办法，由省（市）税务局依本条例拟订，报请同级人民政府核准实施，并层报中央人民政府财政部税务总局备案。
第十三条 各省（市）人民政府对于辖区少数民族的宗教节日屠宰牲畜之许可及免税，得以命令定之。
第十四条 本条例自公布之日施行。
PROVISIONAL REGULATIONS CONCERNING THE SLAUGHTER TAX
(Administrative Council, Central People's Government: 19 December1950)
Whole Doc.
Article 1
Any person who slaughters pigs, sheep, cattle and similar livestock
shall be subject to the provisions of these Regulations and shall pay
slaughter tax.
Article 2
Every person who raises and slaughters livestock for his own
consumption shall be exempt from the payment of slaughter tax; however,
the portion sold, if any, shall be subject to tax.
Article 3
Draught animals, transport animals, breeding stock, milking stock,
pregnant animals and young livestock shall be protected. The various
provincial (municipal) governments shall, of their own accord, formulate
measures for the protection and the slaughter of animals consistent with
the economic characteristics and the living habits of the people of the
various localities.
Article 4
Slaughter tax shall be imposed on the basis of a value derived from
the actual weight of the animal after slaughter. The rate of tax shall be
10%. Where the tax cannot be imposed in a locality on the basis of actual
weight, standard weights shall be specified for each kind of animal in
respect of the value on which the tax shall be imposed.
Article 5
The prices of meat in respect of the payment of slaughter tax shall
be investigated and announced by the local tax authorities on a daily or
periodical basis.
Article 6
Slaughter tax shall be collected by the tax authorities. In
localities which are relatively distant from the tax authorities, the
people's government of the district or township (village) or cooperatives
shall be entrusted with the collection of the tax. However, the contract
method of tax collection shall not be adopted. A handling fee of 3% or
less of the amount collected shall be paid to the above-mentioned tax
collection agents.
Article 7
Any person who slaughters livestock shall report to the tax
authorities or the tax collection agents for examination of the
slaughtered livestock and payment of tax. The sale of meat is permitted
only following the issue of a certificate indicating the full payment of
tax and the stamping of the meat after inspection. The sale of meat shall
be strictly prohibited when considered harmful to the public health; in
such circumstances no tax payment is required.
Article 8
Slaughter houses shall gradually be established in the majority of
the cities to protect the public health and facilitate the investigation
and imposition of tax; measures for the administration of the slaughter
houses shall be formulated by the local tax authorities together with the
industry and commerce administration and the public health authorities and
implemented upon examination and approval by the local people's government
at the same administrative level.
Article 9
Any person who engages exclusively in the slaughter business or in
other businesses concurrently with the slaughter business shall, prior to
the commencement of the slaughter business, register with the industry and
commerce administration and the tax authorities; similar procedures to
cancel such registration must be undertaken upon the termination of the
business.
Article 10
The following activities shall be deemed to be in violation of these
Regulations and laws and the penalties shall be as follows:
(1) Any person who fails to register in accordance with these
Regulations shall be liable to a fine of 300000 Renminbi or less.
(2) Any person who slaughters livestock and sells or transports such
meat without authorization shall, in addition to the tax payable, be
liable to a fine not exceeding three times the amount of tax due.
(3) Cases involving persons who counterfeit seals used for certifying
the payment of tax or who violate prohibitions against the slaughter of
livestock shall, where the circumstances are serious, be submitted to the
people's courts for disposal.
Article 11
Every person shall report violations of the above-mentioned
regulations and laws. Upon investigation and prosecution of the matter
reported, the informant shall be granted a reward of an amount between 20%
and 30% of the fine; on behalf of the informant, such matters shall be
kept confidential.
Article 12
The various provincial (municipal) tax authorities shall, in
accordance with these Regulations, formulate measures governing the
assessment and collection of slaughter tax and shall submit such measures
to the people's government at the same level for examination, approval and
implementation as well as to the General Taxation Bureau of the Ministry
of Finance of the Central People's Government for the record.
Article 13
The various provincial (municipal) governments shall issue decrees
governing permission to slaughter livestock as well as exemptions from
slaughter tax during religious festivals in respect of national minorities
within regions under their jurisdiction.
Article 14
These Regulations shall become effective as of the date of
promulgation.
〖颁布日期〗1950.12.19
〖标题〗 屠宰税暂行条例(附英文)
〖时效性〗有效
〖颁布单位〗 国务院/政务院