论文部分内容阅读
1950年1月,政务院发布《全国税政实施要则》,将屠宰税列为全国统一开征的税种。1950年12月19日,政务院发布《屠宰税暂行条例》,规定对屠宰猪、羊、牛、马、骡、驴、骆驼等牲畜者征收屠宰税。2006年2月17日,国家取消屠宰税,《屠宰税暂行条例》废止。屠宰税虽然是个小税种,但却在广袤的中国大地上,走过了50多年的不凡岁月。本文在叙述征收屠宰税的美好记忆中,让人真切感受到杀年猪、过新年的节日气氛和农家养猪的欢乐情怀……
In January 1950, the State Council issued the “Guidelines for the Implementation of the National Taxation System,” and classified the slaughtering taxes as the types of taxes levied on a national basis. On December 19, 1950, the State Council issued the Provisional Regulations on Slaughter Tax, which provides for the slaughter tax on livestock slaughtering pigs, sheep, cattle, horses, mules, donkeys and camels. On February 17, 2006, the state abolished the slaughtering tax and the “Provisional Regulations on Slaughter Tax” were repealed. Although slaughter tax is a small tax, but in the vast land of China, has gone through more than 50 years of extraordinary years. This article describes the collection of slaughtering tax, a beautiful memory, people really feel the killing of pigs, the New Year’s festive atmosphere and pig farm happy feelings ......