Resolution No. 37-NQ-TVQH of 1964 stipulates the collection of slaughter tax on cattle, pigs, goats, and sheep for consumption. This document aims to encourage livestock development and ensure tax revenue for the State.
Đối tượng áp dụng
Agencies, enterprises, construction sites, farms, forest farms, armed forces units, cooperatives, other organizations, and individuals
Các điểm cốt lõi
- Livestock farmers or those selling animals to the State must pay the slaughter tax as follows: cattle and buffalo at 18 dong per head; pigs at 6 dong per head; goats at 3 dong per head.
- State trading enterprises dealing in meat pay the slaughter tax at 10% of the value of the animals.
- Livestock farmers selling or slaughtering animals aged four months or older may be exempted or have their taxes reduced according to the regulations of the Council of Ministers.
- Violations of the slaughter tax policy are punished with a warning or a fine of one to five times the amount of evaded tax, in addition to paying the current applicable tax.
- Informants of fraudulent acts regarding the slaughter tax are rewarded.
🌐 Tác động xã hội từ văn bản này
- Encouraging livestock development and income for the State through the slaughter tax.
- The financial burden on citizens due to additional tax payments.
- Informants of fraudulent acts are rewarded, encouraging community spirit.
❓ Câu hỏi thường gặp
Which types of animals are subject to the slaughter tax?
The slaughter tax applies to cattle, pigs, goats, and sheep for consumption.
What is the rate of the slaughter tax for each type of animal?
Cattle and buffalo: 18 dong per head; Pigs: 6 dong per head; Goats: 3 dong per head.
When can livestock farmers be exempted from or have their slaughter tax reduced?
Livestock farmers selling or slaughtering animals aged four months or older for personal consumption or sale to the State will be exempted or have their taxes reduced according to the regulations.
How are violations of the slaughter tax policy handled?
Violations are punished with a warning or a fine of one to five times the amount of evaded tax, in addition to paying the current applicable tax.
Are informants of fraudulent acts regarding the slaughter tax rewarded?
Yes, informants of fraudulent acts regarding the slaughter tax will be rewarded according to the regulations of the Council of Ministers.
Toàn văn
RESOLVES
OF THE STANDING NATIONAL ASSEMBLY COMMITTEE
SOCIALIST REPUBLIC OF VIET NAM
QUO Warranto No. 37/NQ-TVQH dated November 20, 1964
NATIONAL ASSEMBLY STANDING COMMITTEE
SOCIALIST REPUBLIC OF VIETNAM
WHEREAS Article 41 and Article 53 of the Constitution of the Democratic Republic of Vietnam,
To encourage livestock development, ensure strict compliance with the obligation to pay slaughter taxes to the State, and contribute positively to the State's purchasing efforts,
At the proposal of the Council of Ministers,
RESOLUTION:
1. The slaughter tax applies to cattle, buffalo, pigs, and goats for meat consumption.
2. All agencies, enterprises, construction sites, farms, forest farms,
military units, cooperatives, other organizations, and individuals
slaughtering cattle, buffalo, pigs, and goats for meat must pay the slaughter tax.
3. The slaughter tax is levied per head of slaughtered animals as follows:
Cattle, buffalo: 18 dong per head
Pigs: 6 dong per head
Goats: 3 dong per head.
Until the state-owned trading system is implemented, state-owned trading entities dealing in meat shall continue to pay the slaughter tax at a rate of 10% of the value of the animals being slaughtered.
4. The Council of Ministers shall stipulate cases of reduction or exemption from the slaughter tax and the percentage of tax reduction based on the following principles:
- Supporting livestock farmers selling animals to the State,
- Supporting livestock farmers slaughtering animals for their own consumption,
- Respecting customs and traditions in mountainous regions.
Those eligible for reduction or exemption from the slaughter tax must be individuals who have raised the animals themselves for at least four months before slaughtering them or selling them to the State for slaughter.
5. Any person violating the slaughter tax policy shall, depending on the severity of the violation, be subject to a warning or a fine ranging from one to five times the amount of the evaded tax. In serious cases, they may be prosecuted by the People's Court. In addition to these penalties, those who evade the slaughter tax must still pay the tax according to current regulations.
6. Anyone who uncovers instances of evasion of the slaughter tax will be rewarded according to the provisions of the Council of Ministers.
7. Previous regulations concerning the slaughter tax that conflict with this resolution are hereby abolished.
Trường Chinh
(Signed)
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