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为了配合国家獎励發展牲畜和提高生猪收購价格的措施,現根据財政部“关于調整屠宰稅税率等问題的通知”精神,結合本省实际情况,將屠宰稅的稅率和有关事項具体規定如下: 一、猪、羊、牛、馬、騾、驢等牲畜的屠宰稅稅率一律改为8%。对于国营公司、供銷合作社、公私合营及私营屠宰業出售已納屠宰稅的牲肉,不分批發或零售,均不再征收营業税和任何附加。但供銷合作社,公私合营及私营屠宰業仍应按規定照征所得
In line with the state rewards for the development of livestock and raising the price of pigs, measures are now based on the Ministry of Finance, “on the adjustment of slaughter tax rates and other issues notice ” spirit, combined with the actual situation in the province, the slaughtering tax rate and related matters specific provisions are as follows : First, pigs, sheep, cattle, horses, mules, donkeys and other livestock slaughtering tax rate will be changed to 8%. For state-owned companies, supply and marketing cooperatives, public-private partnerships and private sector slaughtering businesses that sell slaughter tax meat, regardless of wholesale or retail, no business tax and any surcharges are levied. However, supply and marketing cooperatives, public-private partnerships and private slaughtering industries should still receive the required income