What Does a Livestock Buyer Do?

The livestock transaction tax refers to citizens and institutions, troops, groups, rural communities, enterprises and institutions that trade in five types of livestock, including cattle, horses, mules, donkeys and camels, within the territory of the People's Republic of China. A tax levied on turnover. It is a turnover tax category. On December 13, 1982, the State Council issued the "Interim Regulations on Livestock Trading Tax", which came into effect on January 1, 1983. The taxpayer is the purchaser of livestock. The tax rate is 5%. The taxpayer pays at the tax authority where the livestock was purchased. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may, according to the needs of their work, designate obligors for collection and payment, and provide for collection and payment methods. During the period of resumption of production, the social teams and individual members in the areas affected by severe natural disasters shall be exempted from taxation for livestock purchased by breeding stations, breeding farms (stations) and animals for scientific and educational purposes that have been certified by the people's government at or above the township level to purchase livestock for personal use. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may stipulate livestock that requires tax exemption. ^[1]

Livestock transaction tax

In January 1950, the State Council released the "National Tax Administration Principles", which listed transaction tax as one of the taxes levied uniformly throughout the country. Livestock transactions are an item of transaction tax. It was renamed the Livestock Trading Tax in 1951, but there was no uniform tax law. In 1953, the tax system was amended, and the livestock transaction tax was changed to only the transactions of cattle, horses, donkeys, mules, and camels. The livestock transaction tax became an independent tax. In July 1957, the Ministry of Finance reported that it had been approved by the State Council and notified all localities that "livestock transaction taxes are still levied in accordance with local regulations." In 1966, it was stipulated that no livestock transaction tax was levied on the purchase of livestock by state-owned and collective units. tax. In this way, the scope of the livestock transaction tax is greatly reduced.

After the livestock trading tax was decentralized to local administration in 1977, it was suspended in many regions of the country. In the early 1980s, with the implementation of various rural economic policies and various production responsibility systems, livestock transactions have also increased substantially, and many regions have resumed levying livestock transaction taxes. In order to unify and improve the tax system, the State Council promulgated the "Interim Regulations on Livestock Trading Tax" on December 13, 1982, stipulating that it will be implemented uniformly across the country from January 1, 1983. The Provisional Regulations stipulate that all citizens and agencies, troops, groups, rural communities, enterprises and institutions that conduct 5 types of livestock trading in China including cattle, horses, mules, donkeys, and camels must pay livestock transaction tax in accordance with regulations; the taxpayer is livestock Purchasers; the starting point is 1 head, the tax rate is 5%; based on the turnover of livestock. The livestock transaction tax retains the characteristics of buyer taxation. The interim regulations provide for several cases of tax exemption:

(1) During the period of resuming production, the communities, teams and individual members in the areas affected by severe natural disasters are holding livestock certified by the people's government at or above the township level to purchase their own livestock.

(2) Breeding animals purchased for breeding stations and breeding farms (stations) and for scientific research and teaching.

(3) The livestock of provinces, autonomous regions, and municipalities directly under the Central Government requires tax exemption.

The livestock transaction tax is a local tax. The implementation rules shall be formulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government and reported to the Ministry of Finance for the record. The levy of a livestock transaction tax has played a certain role in protecting the interests of farmers and herdsmen, protecting legitimate transactions, increasing local fiscal revenue, and strengthening market management.

Notice of the State Council on Promulgating the "Interim Regulations on Livestock Trading Tax" Guofa [1982] No. 143

1982-12-13

The "Interim Regulations on Livestock Trading Tax" has been discussed and passed at the Executive Meeting of the State Council on December 12, 1982. I am sending it to you, please follow it.

This article is not included in the newspaper.

(December 13, 1982)

(Adopted by the State Council Executive Meeting on December 7, 1982)

Article 1. Within the territory of the People's Republic of China, all citizens and institutions, troops, groups, rural communities, and enterprises and institutions that trade in five types of livestock, including cattle, horses, mules, donkeys, and camels, must pay livestock transaction tax in accordance with the provisions of these regulations. .

Article 2 The livestock transaction tax shall be based on the taxpayer who purchases the livestock.

Article 3 The rate of livestock transaction tax is 5%.

Article 4 The livestock transaction tax is calculated and paid in accordance with the turnover of livestock heads.

Article 5 The following livestock transactions are exempted from taxes: 1. During the period of resumption of production, the communities, teams and individual members of the areas affected by severe natural disasters shall hold certificates issued by the people's government at or above the township level to purchase livestock for their own use.

Second, breeding stations, breeding farms (stations) purchased breeding animals and livestock for scientific research and teaching.

3. The livestock of provinces, autonomous regions, and municipalities directly under the Central Government requires tax exemption.

Article 6 The livestock transaction tax shall be paid by the taxpayer to the taxation authority of the place where the animal was purchased when purchasing the livestock.

The people's governments of provinces, autonomous regions and municipalities may, according to their work needs, appoint obligees for collection and payment of livestock transaction tax and provide for collection and payment methods.

Article 7 The tax authorities have the right to inspect the purchase and payment of taxpayers and the status of tax collection and payment on behalf of the taxpayer. Taxpayers and taxpayers must report truthfully, provide relevant information and conditions, and must not refuse or hide them.

Article 8 If a taxpayer evades taxes or resists taxes, if the taxpayer collects taxes on behalf of the taxpayer to falsify or embezzle the tax, the tax authority may, in addition to recovering the tax, impose a fine of less than five times the tax payable according to the severity of the situation. If the circumstances are serious enough to violate the criminal law, they shall be sent to the judicial organs for criminal responsibility according to law.

Article 9 The taxpayer and the agent for collection and payment do not perform their obligations in accordance with the regulations, and anyone can report it. After the tax authorities have verified and dealt with, they can reward the reporters within 30% of the fine income and keep them secret.

Article 10 The implementation rules of these regulations shall be formulated and promulgated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and shall be submitted to the Ministry of Finance of the People's Republic of China for the record.

Article 11 If it is not appropriate to apply these regulations to all ethnic autonomous areas, the autonomous region or provincial people's government may formulate certain flexible regulations based on the specific conditions of the autonomous region, promulgate them for implementation, and send them to the Ministry of Finance of the People's Republic of China for the record.

Article 12 These Regulations shall enter into force on January 1, 1983. Relevant regulations and measures promulgated in the past are abolished at the same time ^[2] .