Article 1 In order to develop the economy of rural pastoral areas and promote the all-round development of animal husbandry, these Measures are formulated according to the principle of reasonable burden. Article 2 Animal husbandry tax shall be based on the number of livestock. Article 3 The organs, organizations, armed forces, enterprises, institutions and individuals that raise the following livestock in the autonomous region are the taxpayers of animal husbandry tax:

(1) Large livestock: cattle, horses and camels;

(2) Small animals: sheep and goats. Article 4 Animal husbandry tax payers shall pay animal husbandry tax once a year in accordance with the provisions of these Measures. Article 5 The following livestock shall be exempted from animal husbandry tax:

(1) young animals of that year;

(two) thoroughbred male livestock (identified by the animal husbandry department);

(3) Breeding farm animals (including riding horses);

(4) Livestock raised at breeding stations and livestock specially used for scientific experiments by scientific research units;

(5) Livestock raised by disabled people;

(6) Livestock raised in pastoral schools. Article 6 Animal husbandry tax shall be levied according to the taxable livestock quota, and the following uniform tax rates shall be implemented:

(1) The annual tax for each large animal is: cow 15 yuan, horse 10 yuan and camel 2 yuan;

(2) The annual tax for each small animal is 3.50 yuan for goats and 3 yuan for sheep. Seventh animal husbandry tax is based on the census figures of animal husbandry at the end of June each year. Article 8 Animal husbandry tax shall be collected by the local tax authorities in Qixian County or Sumu Township during the livestock sales season. Article 9 Animal husbandry tax shall be levied in the form of currency. Article 10 Where more than 5% of livestock are killed due to natural disasters and epidemics, the taxpayer shall apply for tax reduction and exemption in accordance with the following provisions, subject to the examination and approval of the local tax authorities in Sumu Township and the approval of the local tax authorities and financial departments in Qixian County:

(a) livestock death more than 5%, 10% below, 40% reduction;

(2) If the death of livestock exceeds 10% and is less than 20%, the tax will be reduced by 70%;

(three) more than 20% of livestock deaths are tax-free.

The proportion of livestock deaths refers to the proportion of livestock deaths before the end of June of that year to the actual number of livestock in the previous year. Article 11 Taxpayers shall truthfully declare the head count and death losses of livestock to the local tax authorities. Article 12 Farmers and herdsmen who have difficulties in production and life may apply, which shall be audited by the local tax authorities in Sumu Township, reported to the local tax authorities in Qixian County for approval, and given appropriate social relief and care. The overall proportion of social assistance should be controlled within 5% of the local tax payable, with a maximum of 8%. Thirteenth local tax authorities from the actual tax amount of animal husbandry tax, the collection of funds not higher than 5%, for the collection of business expenses. Fourteenth "above" and "below" as mentioned in these Measures include this number. Fifteenth animal husbandry tax collection and management with reference to the relevant provisions of the "People's Republic of China (PRC) tax collection and management law" and "People's Republic of China (PRC) tax collection and management law implementation rules". Sixteenth the specific application of these Measures shall be interpreted by the local tax authorities of the autonomous region. Article 17 These Measures shall be implemented as of 1996+ 10/0/day. September 28th, 0989 65438+ autonomy

The Measures for the Collection of Animal Husbandry Tax in Inner Mongolia Autonomous Region (1989) promulgated by the District People's Government shall be abolished at the same time.