国家税务总局关于外商投资企业屠宰税下放地方管理问题的通知 Circular of the State Administration of Taxation on the Question Concerning Delegating Animal Slaughter Tax Administration on Enterprises with Foreign Investment to Localities
颁布日期：19940329 实施日期：19940329 颁布单位：国家税务总局
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government and the tax bureaus of various municipalities separately listed on the State plan：
Recently various local tax departments inquired about the question as to how to levy animal slaughter tax on enterprises 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 the Administration of Animal Slaughter Tax and Banquet Tax to Localities， a document of the State Council Coded Guo Fa  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 enterprises with foreign investment and foreign enterprises.
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