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各州、市人民政府,各地区行政公署,省直各委、办、厅、局: 为公平农牧业负担,合理组织财政收入,经研究决定在楚雄、大理、临沧、迪庆四个地州进行开征牧业税试点。现将有关问题通知如下: 一、纳税人:凡饲养牲畜的单位和个人,均为牧业税的纳税义务人。二、征税范围:牧业税的征收范围包括:牛、马、驴、骡、骆驼、羊。三、税率:牧业税按不同牲畜实行定额税率。具体规定为:每年每头(匹、峰)牛、马、驴、骡、骆驼征收5元,奶牛每年每头征收15元,羊每年每只征收1.5元。
Each state, city people’s government, the regional administrative offices, the provincial direct all committees, offices, offices, bureau: In order to fair the burden of agriculture and animal husbandry, reasonable organization of financial income, after research decided in Chuxiong, Dali, Lincang, Diqing four State to carry out animal husbandry tax pilot. The relevant issues are hereby notified as follows: I. Taxpayers: All units and individuals that keep livestock are taxpayers of the livestock tax. Second, the scope of taxation: the scope of tax levying animal husbandry include: cattle, horses, donkeys, mules, camels, sheep. Third, the tax rate: animal husbandry taxes fixed by different livestock tax rates. Specific provisions are as follows: Every year (horses and peaks) cattle, horses, donkeys, mules, camels levy 5 yuan, 15 yuan per head per cow levy, 1.5 yuan per sheep each year.