屠宰税暂行条例 PROVISIONAL REGULATIONS CONCERNING THE SLAUGH

时间：2007-04-13 01:42:41

（单词翻译:单击）

 

（Administrative1 Council， Central People's Government： 19 December 1950）
颁布日期：19501219 　实施日期：19501219 　颁布单位：国务院、 政务院

　　Article 1 Any person who slaughters3 pigs， sheep， cattle and similar livestock4 shall be subject to the provisions of these Regulations and shall pay slaughter2 tax.

　　Article 2 Every person who raises and slaughters livestock for his own consumption shall be exempt5 from the payment of slaughter tax； however， the portion sold， if any， shall be subject to tax.

　　Article 3 Draught6 animals， transport animals， breeding stock， milking stock， pregnant animals and young livestock shall be protected. The various provincial7 （municipal） governments shall， of their own accord， formulate8 measures for the protection and the slaughter of animals consistent with the economic characteristics and the living habits of the people of the various localities.

　　Article 4 Slaughter tax shall be imposed on the basis of a value derived9 from the actual weight of the animal after slaughter. The rate of tax shall be 10%. Where the tax cannot be imposed in a locality on the basis of actual weight， standard weights shall be specified10 for each kind of animal in respect of the value on which the tax shall be imposed.

　　Article 5 The prices of meat in respect of the payment of slaughter tax shall be investigated and announced by the local tax authorities on a daily or periodical basis.

　　Article 6 Slaughter tax shall be collected by the tax authorities. In localities which are relatively11 distant from the tax authorities， the people's government of the district or township （village） or cooperatives shall be entrusted12 with the collection of the tax. However， the contract method of tax collection shall not be adopted. A handling fee of 3% or less of the amount collected shall be paid to the above-mentioned tax collection agents.

　　Article 7 Any person who slaughters livestock shall report to the tax authorities or the tax collection agents for examination of the slaughtered13 livestock and payment of tax. The sale of meat is permitted only following the issue of a certificate indicating the full payment of tax and the stamping of the meat after inspection14. The sale of meat shall be strictly15 prohibited when considered harmful to the public health； in such circumstances no tax payment is required.

　　Article 8 Slaughter houses shall gradually be established in the majority of the cities to protect the public health and facilitate the investigation16 and imposition of tax； measures for the administration of the slaughter houses shall be formulated17 by the local tax authorities together with the industry and commerce administration and the public health authorities and implemented18 upon examination and approval by the local people's government at the same administrative level.

　　Article 9 Any person who engages exclusively in the slaughter business or in other businesses concurrently19 with the slaughter business shall， prior to the commencement of the slaughter business， register with the industry and commerce administration and the tax authorities； similar procedures to cancel such registration20 must be undertaken upon the termination of the business.

　　Article 10 The following activities shall be deemed to be in violation21 of these Regulations and laws and the penalties shall be as follows：

　　（1） Any person who fails to register in accordance with these Regulations shall be liable to a fine of 300000 Renminbi or less.

　　（2） Any person who slaughters livestock and sells or transports such meat without authorization22 shall， in addition to the tax payable23， be liable to a fine not exceeding three times the amount of tax due.

　　（3） Cases involving persons who counterfeit24 seals used for certifying25 the payment of tax or who violate prohibitions26 against the slaughter of livestock shall， where the circumstances are serious， be submitted to the people's courts for disposal.

　　Article 11 Every person shall report violations27 of the above-mentioned regulations and laws. Upon investigation and prosecution28 of the matter reported， the informant shall be granted a reward of an amount between 20% and 30% of the fine； on behalf of the informant， such matters shall be kept confidential29.

　　Article 12 The various provincial （municipal） tax authorities shall， in accordance with these Regulations， formulate measures governing the assessment30 and collection of slaughter tax and shall submit such measures to the people's government at the same level for examination， approval and implementation31 as well as to the General Taxation32 Bureau of the Ministry33 of Finance of the Central People's Government for the record.

　　Article 13 The various provincial （municipal） governments shall issue decrees governing permission to slaughter livestock as well as exemptions34 from slaughter tax during religious festivals in respect of national minorities within regions under their jurisdiction35.

　　Article 14 These Regulations shall become effective as of the date of promulgation36.


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1 administrative fzDzkc     
adj.行政的，管理的
参考例句：
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
2 slaughter 8Tpz1     
n.屠杀，屠宰；vt.屠杀，宰杀
参考例句：
  • I couldn't stand to watch them slaughter the cattle.我不忍看他们宰牛。
  • Wholesale slaughter was carried out in the name of progress.大规模的屠杀在维护进步的名义下进行。
3 slaughters 88466bf98e46691128b1d5bea36c77a7     
v.屠杀，杀戮，屠宰( slaughter的第三人称单数 )
参考例句：
  • These vast slaughters have since become notorious. 此后，这些大规模的屠杀，就变成了很不光彩的新闻。 来自辞典例句
  • Remembered that despairs and hope that each other slaughters. 记得绝望和希望，彼此厮杀。 来自互联网
4 livestock c0Wx1     
n.家畜，牲畜
参考例句：
  • Both men and livestock are flourishing.人畜两旺。
  • The heavy rains and flooding killed scores of livestock.暴雨和大水淹死了许多牲口。
5 exempt wmgxo     
adj.免除的；v.使免除；n.免税者，被免除义务者
参考例句：
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
6 draught 7uyzIH     
n.拉，牵引，拖；一网（饮，吸，阵)；顿服药量，通风；v.起草，设计
参考例句：
  • He emptied his glass at one draught.他将杯中物一饮而尽。
  • It's a pity the room has no north window and you don't get a draught.可惜这房间没北窗，没有过堂风。
7 provincial Nt8ye     
adj.省的，地方的；n．外省人，乡下人
参考例句：
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
8 formulate L66yt     
v.用公式表示；规划；设计；系统地阐述
参考例句：
  • He took care to formulate his reply very clearly.他字斟句酌，清楚地做了回答。
  • I was impressed by the way he could formulate his ideas.他陈述观点的方式让我印象深刻。
9 derived 6cddb7353e699051a384686b6b3ff1e2     
vi.起源；由来；衍生；导出v.得到( derive的过去式和过去分词 )；（从…中）得到获得；源于；（从…中）提取
参考例句：
  • Many English words are derived from Latin and Greek. 英语很多词源出于拉丁文和希腊文。 来自《简明英汉词典》
  • He derived his enthusiasm for literature from his father. 他对文学的爱好是受他父亲的影响。 来自《简明英汉词典》
10 specified ZhezwZ     
adj.特定的
参考例句：
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
11 relatively bkqzS3     
adv.比较...地，相对地
参考例句：
  • The rabbit is a relatively recent introduction in Australia.兔子是相对较新引入澳大利亚的物种。
  • The operation was relatively painless.手术相对来说不痛。
12 entrusted be9f0db83b06252a0a462773113f94fa     
v.委托，托付( entrust的过去式和过去分词 )
参考例句：
  • He entrusted the task to his nephew. 他把这任务托付给了他的侄儿。
  • She was entrusted with the direction of the project. 她受委托负责这项计划。 来自《简明英汉词典》
13 slaughtered 59ed88f0d23c16f58790fb11c4a5055d     
v.屠杀，杀戮，屠宰( slaughter的过去式和过去分词 )
参考例句：
  • The invading army slaughtered a lot of people. 侵略军杀了许多人。 来自《简明英汉词典》
  • Hundreds of innocent civilians were cruelly slaughtered. 数百名无辜平民遭残杀。 来自《简明英汉词典》
14 inspection y6TxG     
n.检查，审查，检阅
参考例句：
  • On random inspection the meat was found to be bad.经抽查，发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
15 strictly GtNwe     
adv.严厉地，严格地；严密地
参考例句：
  • His doctor is dieting him strictly.他的医生严格规定他的饮食。
  • The guests were seated strictly in order of precedence.客人严格按照地位高低就座。
16 investigation MRKzq     
n.调查，调查研究
参考例句：
  • In an investigation,a new fact became known, which told against him.在调查中新发现了一件对他不利的事实。
  • He drew the conclusion by building on his own investigation.他根据自己的调查研究作出结论。
17 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 )；规划；确切地阐述；用公式表示
参考例句：
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
18 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 )；执行；贯彻；使生效
参考例句：
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革，经济就面临崩溃的危险。 来自辞典例句
19 concurrently 7a0b4be5325a98c61c407bef16b74293     
adv.同时地
参考例句：
  • He was given two twelve month sentences to run concurrently. 他两罪均判12个月监禁，同期执行。 来自《简明英汉词典》
  • He was given two prison sentences, to run concurrently. 他两罪均判监禁，同期执行。 来自辞典例句
20 registration ASKzO     
n.登记，注册，挂号
参考例句：
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号？
21 violation lLBzJ     
n.违反(行为)，违背(行为)，侵犯
参考例句：
  • He roared that was a violation of the rules.他大声说，那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
22 authorization wOxyV     
n.授权，委任状
参考例句：
  • Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。
  • You cannot take a day off without authorization.未经批准你不得休假。
23 payable EmdzUR     
adj.可付的，应付的，有利益的
参考例句：
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
24 counterfeit 1oEz8     
vt.伪造，仿造；adj.伪造的，假冒的
参考例句：
  • It is a crime to counterfeit money.伪造货币是犯罪行为。
  • The painting looked old but was a recent counterfeit.这幅画看上去年代久远，实际是最近的一幅赝品。
25 certifying fb18ddb0ac22a2a37ae82d54cdb1d1e7     
（尤指书面）证明( certify的现在分词 )； 发证书给…； 证明（某人）患有精神病； 颁发（或授予）专业合格证书
参考例句：
  • Signed Commercial in quintuplicate, certifying merchandise to be of Chinese origin. 签署商业发票一式五份，证明产品的原产地为中国。
  • Other documents certifying the truthfulness of the contents of the advertisements. （三）确认广告内容真实性的其他证明文件。
26 prohibitions 1455fa4be1c0fb658dd8ffdfa6ab493e     
禁令，禁律( prohibition的名词复数 )； 禁酒； 禁例
参考例句：
  • Nowadays NO PARKING is the most ubiquitous of prohibitions. 今天，“NO PARKING”（禁止停车），几乎成了到处可见的禁止用语了。
  • Inappropriate, excessive or capricious administration of aversive stimulation has led to scandals, lawsuits and prohibitions. 不恰当的、过度的或随意滥用厌恶性刺激会引起人们的反感、控告与抵制。
27 violations 403b65677d39097086593415b650ca21     
违反( violation的名词复数 )； 冒犯； 违反（行为、事例）； 强奸
参考例句：
  • This is one of the commonest traffic violations. 这是常见的违反交通规则之例。
  • These violations of the code must cease forthwith. 这些违犯法规的行为必须立即停止。
28 prosecution uBWyL     
n.起诉，告发，检举，执行，经营
参考例句：
  • The Smiths brought a prosecution against the organizers.史密斯家对组织者们提出起诉。
  • He attempts to rebut the assertion made by the prosecution witness.他试图反驳原告方证人所作的断言。
29 confidential MOKzA     
adj.秘（机）密的，表示信任的，担任机密工作的
参考例句：
  • He refused to allow his secretary to handle confidential letters.他不让秘书处理机密文件。
  • We have a confidential exchange of views.我们推心置腹地交换意见。
30 assessment vO7yu     
n.评价；评估；对财产的估价，被估定的金额
参考例句：
  • This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
  • What is your assessment of the situation?你对时局的看法如何？
31 implementation 2awxV     
n.实施，贯彻
参考例句：
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
32 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
33 ministry kD5x2     
n.(政府的)部；牧师
参考例句：
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
34 exemptions 98510082c83cd5526d8e262de8a35d2d     
n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额
参考例句：
  • The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
  • A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。 来自互联网
35 jurisdiction La8zP     
n.司法权，审判权，管辖权，控制权
参考例句：
  • It doesn't lie within my jurisdiction to set you free.我无权将你释放。
  • Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。
36 promulgation d84236859225737e91fa286907f9879f     
n.颁布
参考例句：
  • The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。 来自《简明英汉词典》
  • Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。 来自经济法规部分

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