Provisional Regulations on Slaughtering Tax
Made 1950-12-15 · Text as of 2026-10-01
Public law and official guidance, published as research. Not legal, tax or financial advice.
About this law
- Original title
- 屠宰税暂行条例.
- Language
- Chinese
- Kind
- Regulation
- Organisation
- European Union
- Country
- China
- Subjects
- Livestock
- Keywords
- taxes, slaughtering, swine, animal production, internal trade, sheep/goats, cattle
Where to read it
No source link is recorded for this law.
Text
The law's own text, section by section, as held. Each section has its own link.
10/23/2017 屠宰税暂行条例 百度百科 https://baike.baidu.com/item/%E5%B1%A0%E5%AE%B0%E7%A8%8E%E6%9A%82%E8%A1%8C%E6%9D%A1%E4%BE%8B 1/2 成长任务 编辑入门 编辑规则 百科术语 新手上路 我要质疑 在线客服 参加讨论 意见反馈 我有疑问 举报不良信息 未通过词条申诉 投诉侵权信息 封禁查询与解封 投诉建议 兽药报价 废气处理公司 兽药价格 数据采集 大数据分析工具 台湾民宿 泸沽湖客栈 屠宰税暂行条例 本词条缺少信息栏、名片图，补充相关内容使词条更完整，还能快速升级，赶紧来编辑吧！ 一九五0年十二月十五日政务院第六十三次政务会议通过 一九五0年十二月十九日政务院发布 第一条 凡屠宰猪、羊、牛等牲畜者，均依本条例之规定，交纳屠宰税。 第二条 自养、自宰、自食的牲畜，免纳屠宰税；如有出售者，其出售部分， 仍应纳税。 第三条 耕畜、运输畜、种畜、乳畜、胎畜、幼畜，应予保护。各省（市）人民政府得依据当地经济特点及人民生活习惯，自 行制定保护及屠宰许可办法。 第四条 屠宰税按牲畜屠宰后的实际重量从价计征，税率为百分之十。不能按实际重量计征之地区，得规定各种牲畜的标准重 量，从价计征。 第五条 屠宰税纳税肉价，由当地税务机关按日或按期调查公告之。 第六条 屠宰税由税务机关征收；距离税务机关较远之地区，得委托区、乡（村）人民政府或合作社代征，但不得采用包征办 法。 前项代征机构，税务机关得在代征税款内，提给百分之三以下的手续费。 第七条 屠宰牲畜，须向税务机关或代征机构报验纳税，经检验发给完税证并于肉上加盖验戳后，始准出售；如认为有碍卫生 者，应禁止出售，不予征税。 第八条 为保护公共卫生及便利稽征，一般城市应逐步设置屠宰场，其管理办法由当地税务机关会同工商管理及卫生机关拟 订，报请同级人民政府核准实施。 第九条 凡专营或兼营屠宰业者，均应于开业前向工商管理机关及税务机关申请登记，歇业时并须办理撤消登记。 第十条 违章、违法行为之事项及其处罚如下： 一、不依规定申报登记者，处以30万元以下之罚金； 二、私宰牲畜及私运、私售肉类者，除追缴应纳税款外，交处以应纳税额三倍以下之罚金； 三、伪造税证戳记或违禁宰杀，情节重大者，送人民法院处理。 第十一条 前条违章、违法行为，任何人均得举发，经查实处理后，得以罚金百分之二至三十，奖给举发人，并为举发人保守 秘密。 第十二条 屠宰税稽征办法，由省（市）税务局依本条例拟订，报请同级人民政府核准实施，并层报中央人民政府财政部税务 总局备案。 第十三条 各省（市）人民政府对于辖区少数民族的宗教节日屠宰牲畜之许可及免税，得以命令定之。 第十四条 本条例自公布之日施行。 编辑 往期回顾V百科 词条统计 浏览次数：861次 编辑次数：4次历史版本 最近更新：2016-04-12 创建者：你大爷MqSs 1 12 2 13 3 14 4 15 5 16 6 17 7 18 8 19 9 20 10 21 11 22 import regulations laws 检验检疫总局 implementation 总局 drinking sealed 怎么找关键词 thailand reform 出让 矿业权 泸沽湖在那里 clinical 备忘录 号令 关键词 drugs 水源保护 进出境 数据库 罗尼干洗 罗尼洗衣 罗尼干洗店 罗尼干洗机 罗尼洗衣店 罗尼洗衣加盟 口红涂法 利兹大学 组装电脑怎么配 电动观光车报价 猜你喜欢 收藏 0 0 个人中心首页 分类 特色百科 用户 权威合作 手机百科 网页 新闻 贴吧 知道 音乐 图片 视频 地图 文库 百科 百度首页 登录 注册 屠宰税暂行条例 进入词条 全站搜索 帮助 声明：百科词条人人可编辑，词条创建和修改均免费，绝不存在官方及代理商付费代编，请勿上当受骗。 详情>> 分享 https://baike.baidu.com/usercenter/tasks#guide https://baike.baidu.com/help#main01 https://baike.baidu.com/help#main06 https://baike.baidu.com/help#main05 https://baike.baidu.com/wikiui/doubt?lemmaId=15096349&fr=lemma https://aikefu.baidu.com/?product=bk001 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