(Administrative Council, Central People's Government: 19 December1950)
(Administrative Council, Central People's Government: 19 December1950)
Whole Doc.
Article 1
Any person who slaughters pigs, sheep, cattle and similar livestock
shall be subject to the provisions of these Regulations and shall pay
slaughter tax.
Article 2
Every person who raises and slaughters livestock for his own
consumption shall be exempt from the payment of slaughter tax; however,
the portion sold, if any, shall be subject to tax.
Article 3
Draught animals, transport animals, breeding stock, milking stock,
pregnant animals and young livestock shall be protected. The various
provincial (municipal) governments shall, of their own accord, formulate
measures for the protection and the slaughter of animals consistent with
the economic characteristics and the living habits of the people of the
various localities.
Article 4
Slaughter tax shall be imposed on the basis of a value derived from
the actual weight of the animal after slaughter. The rate of tax shall be
10%. Where the tax cannot be imposed in a locality on the basis of actual
weight, standard weights shall be specified for each kind of animal in
respect of the value on which the tax shall be imposed.
Article 5
The prices of meat in respect of the payment of slaughter tax shall
be investigated and announced by the local tax authorities on a daily or
periodical basis.
Article 6
Slaughter tax shall be collected by the tax authorities. In
localities which are relatively distant from the tax authorities, the
people's government of the district or township (village) or cooperatives
shall be entrusted with the collection of the tax. However, the contract
method of tax collection shall not be adopted. A handling fee of 3% or
less of the amount collected shall be paid to the above-mentioned tax
collection agents.
Article 7
Any person who slaughters livestock shall report to the tax
authorities or the tax collection agents for examination of the
slaughtered livestock and payment of tax. The sale of meat is permitted
only following the issue of a certificate indicating the full payment of
tax and the stamping of the meat after inspection. The sale of meat shall
be strictly prohibited when considered harmful to the public health; in
such circumstances no tax payment is required.
Article 8
Slaughter houses shall gradually be established in the majority of
the cities to protect the public health and facilitate the investigation
and imposition of tax; measures for the administration of the slaughter
houses shall be formulated by the local tax authorities together with the
industry and commerce administration and the public health authorities and
implemented upon examination and approval by the local people's government
at the same administrative level.
Article 9
Any person who engages exclusively in the slaughter business or in
other businesses concurrently with the slaughter business shall, prior to
the commencement of the slaughter business, register with the industry and
commerce administration and the tax authorities; similar procedures to
cancel such registration must be undertaken upon the termination of the
business.
Article 10
The following activities shall be deemed to be in violation of these
Regulations and laws and the penalties shall be as follows:
(1) Any person who fails to register in accordance with these
Regulations shall be liable to a fine of 300000 Renminbi or less.
(2) Any person who slaughters livestock and sells or transports such
meat without authorization shall, in addition to the tax payable, be
liable to a fine not exceeding three times the amount of tax due.
(3) Cases involving persons who counterfeit seals used for certifying
the payment of tax or who violate prohibitions against the slaughter of
livestock shall, where the circumstances are serious, be submitted to the
people's courts for disposal.
Article 11
Every person shall report violations of the above-mentioned
regulations and laws. Upon investigation and prosecution of the matter
reported, the informant shall be granted a reward of an amount between 20%
and 30% of the fine; on behalf of the informant, such matters shall be
kept confidential.
Article 12
The various provincial (municipal) tax authorities shall, in
accordance with these Regulations, formulate measures governing the
assessment and collection of slaughter tax and shall submit such measures
to the people's government at the same level for examination, approval and
implementation as well as to the General Taxation Bureau of the Ministry
of Finance of the Central People's Government for the record.
Article 13
The various provincial (municipal) governments shall issue decrees
governing permission to slaughter livestock as well as exemptions from
slaughter tax during religious festivals in respect of national minorities
within regions under their jurisdiction.
Article 14
These Regulations shall become effective as of the date of
promulgation.
and
implemented upon examination and approval by the local people's government
at the same administrative level.
Article 9
Any person who engages exclusively in the slaughter business or in
other businesses concurrently with the slaughter business shall, prior to
the commencement of the slaughter business, register with the industry and
commerce administration and the tax authorities; similar procedures to
cancel such registration must be undertaken upon the termination of the
business.
Article 10
The following activities shall be deemed to be in violation of these
Regulations and laws and the penalties shall be as follows:
(1) Any person who fails to register in accordance with these
Regulations shall be liable to a fine of 300000 Renminbi or less.
(2) Any person who slaughters livestock and sells or transports such
meat without authorization shall, in addition to the tax payable, be
liable to a fine not exceeding three times the amount of tax due.
(3) Cases involving persons who counterfeit seals used for certifying
the payment of tax or who violate prohibitions against the slaughter of
livestock shall, where the circumstances are serious, be submitted to the
people's courts for disposal.
Article 11
Every person shall report violations of the above-mentioned
regulations and laws. Upon investigation and prosecution of the matter
reported, the informant shall be granted a reward of an amount between 20%
and 30% of the fine; on behalf of the informant, such matters shall be
kept confidential.
Article 12
The various provincial (municipal) tax authorities shall, in
accordance with these Regulations, formulate measures governing the
assessment and collection of slaughter tax and shall submit such measures
to the people's government at the same level for examination, approval and
implementation as well as to the General Taxation Bureau of the Ministry
of Finance of the Central People's Government for the record.
Article 13
The various provincial (municipal) governments shall issue decrees
governing permission to slaughter livestock as well as exemptions from
slaughter tax during religious festivals in respect of national minorities
within regions under their jurisdiction.
Article 14
These Regulations shall become effective as of the date of
promulgation.
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