Provisional Regulations on Slaughtering Tax

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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