屠宰税是税务机关对税法规定的几种牲畜，在发生屠宰行为时，向屠宰单位或个人征收的一种税。1994年分税制实施后，国务院将屠宰税列作地方税的一种，并决定在全国范围内不再统一立法，各省、市、自治区可根据本地经济状况决定停征屠宰税或另行立法，在一定范围内继续征收屠宰 The slaughter tax is a kind of tax levied on the slaughter units or individuals by the tax authorities for several kinds of livestock stipulated in the tax law when slaughtering occurs. After the implementation of the tax-sharing system in 1994, the State Council listed the slaughtering tax as a kind of local tax and decided not to unify the legislation nationwide. The provinces, municipalities and autonomous regions may decide to stop the slaughtering tax or separate legislation according to the local economic conditions and, within a certain range Continue to impose slaughter