Any person who slaughters pigs，sheep，cattle and similar livestock shall be subject to the provisions of these Regulations and shall pay slaughter tax. Any person who raises and slaughters livestock for his own consumption shall be exempt from the payment of slaughter tax；however，the portion sold，if any，shall be subject to tax. Slaughter tax shall be imposed on the basis of a value derived from the actual weight of the animal after slaughter. The rate of tax shall be 10%. The Act further provides for the collection of slaughter tax, penalties, etc.
Chine · 1950-12-15