生猪屠宰税征管的调查与思考夏建华陈刚陈书平四川是产猪大省，生猪税收成为我省农业大县、产粮大县财政收入的重要来源。按目前的税制，来自生猪的税收主要由增值税、屠宰税、个人所得税等税种组成。１９９６年，全省仅生猪屠宰税收就达３２６５６万元，占当年县级地方财... Investigation and Thinking on Pig Slaughter Tax Collection and Management XIA Jianhua, CHEN Gang and CHEN Shuping Sichuan is a big pig producing province. Live pig taxation has become an important source of fiscal revenue of large agricultural counties and grain-producing counties in Hunan Province. According to the current tax system, taxes from pigs are mainly made up of taxes such as value-added tax, slaughter tax and personal income tax. In 1996, the province only pig slaughtering tax reached 326560000 yuan, accounting for the county-level local money ...