Article 1 In order to promote the steady development of animal husbandry production in our province and make the tax burden of animal husbandry tend to be reasonable, these measures are formulated in accordance with the relevant provisions of the state on animal husbandry tax and combined with the actual situation in our province. Article 2 All units and individuals that raise large animals (cattle, horses, camels, donkeys and mules) and small animals (sheep and goats) within the administrative region of this province are taxpayers of animal husbandry tax, and shall pay animal husbandry tax according to these measures. Article 3 Animal husbandry tax shall be levied on livestock raised by state-owned farms, collective farms (including dairy farms and farm stations owned by government agencies, armed forces, organizations, enterprises and institutions) and farmers and herdsmen according to the actual livestock stock at the end of last year.

After the quota animal husbandry tax is levied, it is forbidden to apportion taxes to non-taxpayers. Article 4 The quota tax for animal husbandry is:

5 yuan for each head (horse, peak) of large livestock (cattle, horses, camels, mules and donkeys);

2 yuan per sheep, 5 yuan per sheep1. Article 5 The following livestock shall be exempted from animal husbandry tax:

(1) Farming animals and draught animals;

(2) Breeding livestock approved and promoted by the people's governments at or above the county level;

(3) Livestock used for scientific experiments by scientific research and teaching units;

(4) Military horses in military pastures;

(5) Livestock temporarily grazed after the acquisition by the commercial department. Article 6 Where a taxpayer's livestock suffers losses due to natural disasters (excluding losses caused by poor management), animal husbandry tax shall be reduced or exempted according to the ratio of the number of livestock deaths to the number of livestock on hand at the end of last year in accordance with the following provisions:

(1) If the dead livestock account for 6%- 10% of the inventory at the end of last year, the tax payable of 15% shall be reduced;

(2) If the dead livestock account for 1 1%- 15% of the number of livestock at the end of last year, the tax payable shall be reduced by 30%;

(3) If the number of dead livestock accounts for 16%-20% at the end of last year, the tax payable shall be reduced by 50%;

(4) If the number of dead livestock accounts for 2 1%-25% at the end of last year, the tax payable will be reduced by 80%;

(five) dead livestock accounted for more than 25% of the number at the end of last year, shall be exempted. Seventh animal husbandry tax relief and tax relief for poor households, by taxpayers, township (town) agricultural tax (financial) personnel to verify, county (city) finance, local tax department audit, reported to the county (city) people's government for approval, can be reduced. Article 8 For taxpayers with low income level who can't maintain their basic needs, the animal husbandry tax can be reduced or exempted in the current year upon their own application, examination by the agricultural tax (finance) officer of the township (town), examination by the township people's government and approval by the local tax department of the county (city). Ninth animal husbandry tax is levied once a year, the specific time is determined by the county (city, district) people's government. Article 10 Animal husbandry tax shall be collected by local finance and taxation departments, and all taxes shall be collected in the form of currency.

Local surcharges for animal husbandry tax will not be levied temporarily.

The funds for animal husbandry tax collection are based on the county and extracted at 5% of the actual tax amount. Whoever receives it will return it. Eleventh animal husbandry tax collection and management, in accordance with these measures, matters not covered, with reference to the relevant provisions of the "People's Republic of China (PRC) tax collection and management law". Article 12 The administrative offices of various regions and the people's governments of various cities and prefectures may formulate specific provisions according to these measures, and report them to the Legislative Affairs Bureau of the provincial people's government, the Provincial Department of Finance and the Provincial Local Taxation Bureau for the record. Thirteenth specific issues in the implementation of these Measures shall be interpreted by the Provincial Department of Finance and the Provincial Local Taxation Bureau. Article 14 These Measures shall be implemented as of 1996 1 month 1 day. The Interim Measures for the Collection of Animal Husbandry Tax in Gansu Province promulgated by the provincial people's government on July 25th, 1990/KLOC-0 shall be abolished at the same time.