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现将《湖北省屠宰税征收办法》印发给你们,请认真贯彻执行。湖北省屠宰税征收办法第一条根据国家《屠宰税暂行条例》和其他有关规定,结合本省实际,制定本办法。第二条凡在本省境内经营、屠宰食用生猪、菜牛、菜羊等牲畜的单位和个人,为屠宰税的纳税义务人(简称纳税人,下同)。纳税人必须依照本办法的规定缴纳屠宰税。第三条全省县级以上地方税务部门主管本级行政区域内屠宰税的征收工作。第四条屠宰税区别不同行为实行从价定率征收或按头定额征收。
Now “Hubei Province slaughtering tax collection methods,” issued to you, please conscientiously implement. Measures for the Collection of Slaughter Tax in Hubei Province Article 1 These Measures are formulated in accordance with the State Provisional Regulations on Slaughter Tax and other relevant provisions in the light of the actual conditions of the province. Article 2 All units and individuals who operate or slaughter livestock in the territory of the province such as pigs, vegetable cows and vegetable goats shall be the taxpayers (hereinafter referred to as taxpayers) who slaughter the tax. Taxpayers must pay slaughter tax in accordance with the provisions of these measures. Article 3 The local tax department at or above the county level in the province shall be responsible for the collection of slaughtering taxes at the administrative level at this level. Article 4 The different duties of slaughtering taxes shall be imposed on fixed prices at different rates or collected according to quotas.