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The State Administration of Taxation
Circular of the State Administration of Taxation on the Question Concerning Delegating Animal Slaughter Tax Administration on Enterprises
with Foreign Investment to Localities
March 29,1994
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 [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 enterprises with foreign investment and foreign enterprises.
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The State Administration of Taxation
1994-03-29
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