国税发[1994]085号
颁布日期：19940329 　实施日期：19940329 　颁布单位：国家税务总局

　　March 29，1994

　　The tax bureaus of various provinces， autonomous¹ 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 levy² animal slaughter³ tax on enterprises with foreign investment and foreign enterprises. In line with the stipulations of the Circular of the State Council Concerning Cancellation⁴ of Fair Trade Tax， Domestic Animal Trade Tax， Special Tax on Enterprises That use Petroleum⁵ 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 enacted⁶ by various localities shall also be applied⁷ to enterprises with foreign investment and foreign enterprises.