（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.