1994.03.29
STATE BUREAU OF TAXATION
CIRCULAR ON THE QUESTION CONCERNING DELEGATING ANIMAL SLAUGHTER TAX ON
ENTERPRISE WITH FOREIGN INVESTMENT ENTERPRISES TO LOCAL MANAGEMENT
(State Administration of Taxation: 29 March 1994 Coded Guo Shui Fa
[1994] No. 085)
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.
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