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第一条为了适应税制改革的需要,加强屠宰税的征收工作,保证财政收入,维护纳税单位和个人的合法权益,根据我省实际情况,制定本办法。第二条屠宰税包括宰杀或者收购牲畜征收的税。第三条凡在我省境内宰杀或者收购猪、牛、羊、马、骡、驴(以下统称应税牲畜)的单位和个人,均应按照本办法的规定缴纳屠宰税。
Article 1 In order to meet the needs of the reform of the tax system, the work of slaughtering taxes shall be strengthened, the financial revenues shall be guaranteed, the legitimate rights and interests of taxpayers and individuals maintained, and the Measures shall be formulated in accordance with the actual conditions in our province. The second slaughter tax includes slaughter or tax on the acquisition of livestock. Article 3 All units and individuals slaughtering or purchasing pigs, cattle, sheep, horses, mules and donkeys (hereinafter collectively referred to as taxable livestock) in the territory of our province shall pay slaughter taxes according to the provisions of the present Measures.