屠宰税在山东省有着悠久的历史,广大人民群众由于生产、生活的需要和纳税意识的不断提高,已基本形成了自觉缴纳屠宰税的习惯。但由于旧的财税管理体制的影响,全省屠宰税收入一直徘徊不前,到1993年年收入只有1468万元,起不到调节分配和增加财政收入的作用。自1994年实行新的分税制、财税管理体 The slaughtering tax has a long history in Shandong Province. Due to the needs of production and living and the continuous improvement of tax awareness, the broad masses of people have basically formed the habit of paying slaughter taxes consciously. However, due to the impact of the old fiscal and taxation administration system, the province’s slaughtering tax revenue has been stagnant. By 1993, its annual income was only 14.68 million yuan, failing to adjust its distribution and increase its revenue. Since 1994, a new tax system and a tax administration body have been implemented