论文部分内容阅读
关于自养自宰自食的生猪免税和死猪病猪免税问题,本会于1957年8月会作了具体规定。执行以来,对刺激生猪生产的发展和保证国家财政收入会起到了积极的作用。但据各地反映,由于过去规定的免税定量,是按人平均计算的,因而形成人口多的税也免得多,人口少的税也免得少,这种办法,对于鼓励群众扩大养猪生产的积极性是不利的;另外,对病猪宰杀征税的起征标准规定得有些偏高,造成某些收税漏洞,助长市场投机
With regard to tax exemption for pigs who are self-supporting and slaughtering their own pigs and tax-exemption pigs for pigs with dead pigs, this Council will make specific provisions in August 1957. Since its implementation, it has played a positive role in stimulating the development of pig production and ensuring the state revenue. However, it has been reported by various localities that due to the fact that the amount of tax exemption and determination prescribed in the past is calculated on an average basis, the tax on the formation of large population is also much less and the tax on less-developed population is also less. This measure is very encouraging for encouraging the masses to increase their enthusiasm for pig production Is unfavorable. In addition, the standard setting of the threshold for slaughtering slaughtered pigs is somewhat higher, causing certain tax loopholes that encourage speculation in the market