(State Administration of Taxation: 29 March 1994 Coded Guo Shui Fa[1994] No. 085)

(State Administration of Taxation: 29 March 1994 Coded Guo Shui Fa[1994] No. 085) Whole Doc.

To the tax bureaus of various provinces, autonomous regions and municipalities and the tax bureaus of various cities with independent planning: Recently various local tax departments inquired about the question as to how to levy animal slaughter tax on enterprise with foreign investment and foreign enterprises. In line with the stipulations of the Circular of the State Council Concerning Cancellation of Fair Trade Tax, Domestic Animal Trade Tax, Special Tax on Enterprises That use Petroleum As Their Principal Fuel, Bonus Tax and Wage Regulatory Tax and Delegating Animal Slaughter Tax and Banquet Tax to Local Management, a State Council document Coded Guo Fa [1994] No. 7. Slaughter tax has been placed under the management of local authorities, The Administration maintains: After animal slaughter tax is placed under local management, the concrete methods for the levy of animal slaughter tax enacted by various localities shall also be applied to enterprise with foreign investment and foreign enterprises.

ncipal Fuel, Bonus Tax and Wage Regulatory Tax and Delegating Animal Slaughter Tax and Banquet Tax to Local Management, a State Council document Coded Guo Fa [1994] No. 7. Slaughter tax has been placed under the management of local authorities, The Administration maintains: After animal slaughter tax is placed under local management, the concrete methods for the levy of animal slaughter tax enacted by various localities shall also be applied to enterprise with foreign investment and foreign enterprises.