近来各地税务部门询问对外商投资企业和外国企业如何征收屠宰税问题。根据国务院国发【1991」7号《关于取消集市交易税牲畜交易税浇油特别税奖金税工资调节税和将屠宰税筵席税下放给地方管理的通知》规定，屠宰税已经下放给地方管理。国家税务总局认为：屠宰税下放各地管理后， Recently, various local taxation departments inquired about how to impose slaughtering taxes on foreign-funded enterprises and foreign enterprises. According to the Guofa [1991] No. 7 Notice of the State Administration of Taxation on Canceling the Trading Tax on Livestock Transaction Tax, the Bonus Tax on Wages and the Regulation of Taxation on Slaughtering Taxes to Local Authorities, the slaughtering tax has been delegated to local governments . State Administration of Taxation that: slaughter tax decentralized management around,