Article 1: These detailed rules are formulated in accordance with the "Interim Regulations on Livestock Transaction Tax" (hereinafter referred to as the Regulations) promulgated by the State Council and based on the actual situation of our region. Article 2 All taxpaying units and individuals that conduct livestock transactions (or exchanges) in markets, rural areas and other trading places in our district shall pay livestock transaction tax in accordance with the Regulations and these detailed rules.
Livestock transferred within the state-owned commerce and supply and marketing cooperative systems or treated as fixed assets transfers between state-owned farms will not be processed as transactions. Article 3 The taxpayer of livestock transaction tax is the buyer, but the seller should fill in the legal sales certificate in accordance with regulations and bear the responsibility of urging the buyer to declare tax in accordance with the law. Article 4 The calculation method of livestock transaction tax is:
Transaction amount × tax rate (five percent) = tax payable. Article 5 In addition to tax exemptions in accordance with Article 5 of the "Regulations", tax exemption will be granted to those who fall into one of the following circumstances:
1. Production teams or members of adjacent communes and brigades must obtain a certificate from the township people's government (If a township has not yet been established, it must be certified by the commune or brigade, the same below), and exchange (including paying the price difference) livestock for personal use in the countryside.
2. Rural production teams and members of cooperatives shall purchase farm animals for their own use from state-owned commerce and supply and marketing cooperatives that operate farm animals in the area after being certified by the people's government at or above the township level.
3. Rural communes, teams and individual members, in accordance with national planning arrangements and holding certificates from relevant agencies (including agreements and contracts), use financial support for poor communes and teams to purchase livestock for their own use, free of charge or with paid and interest-free funds.
4. Production teams and commune members in the first and second category tax-protected areas for ethnic minorities can purchase livestock for their own use in general areas with certificates from the township people's government.
5. The troops allocate livestock for equipment at a price from the military horse farm.
6. Work-study or teaching experimental farms organized by schools, welfare, relief, and shelter units organized by civil affairs departments, and labor reform and labor reeducation units affiliated to public security departments must be verified and verified by the local tax authorities. Livestock purchased for personal use .
7. The state-owned commercial department has paid industrial and commercial tax on vegetable cattle during the acquisition process.
8. Taxpayers who have real difficulty in paying taxes due to disasters or other special reasons must apply for tax exemption (or tax reduction) on livestock approved by the city or county tax authorities.
9. Other livestock that require policy support and are tax exempt (or tax reduced) approved by the Autonomous Region Taxation Bureau. Article 6 The tax payment period for livestock transaction tax is set in our district as follows: livestock sold in markets must be taxed on the same day, livestock sold in rural areas must be taxed within three days, and in remote areas, no more than seven days.
In addition to the livestock transaction tax being collected directly by the tax authorities, each city and county tax bureau may designate a collection and payment obligor based on work needs.
The person responsible for collection and payment shall comply with the provisions of the Regulations and these Rules. To fulfill the obligation to collect and remit taxes on behalf of others, no malpractice, fraud, withholding or misappropriation of taxes for personal gain shall be allowed, and the taxes collected shall be reported to the treasury in full and in a timely manner in accordance with the reporting procedures prescribed by the local tax authorities. The handling fee for collection and payment shall be withdrawn within 2% of the tax collection and payment. Specific measures shall be formulated by the municipal and county tax authorities. Article 7 Taxpayers shall submit to the collection and management of tax authorities. Taxable livestock entering the market must be certified by the township or relevant units and go through tax registration. After the transaction is completed, the buyer and the seller should go to the tax authorities at the place of transaction (or go to the tax collection and payment obligor) to handle account cancellation and tax payment procedures.
For livestock traded in rural areas, taxpayers should report taxes to the tax authorities or tax collectors on a regular basis.
Whether the tax authorities collect taxes directly or collect taxes on their behalf, tax payment certificates must be filled out and issued to taxpayers. Tax payment certificates are uniformly issued and used by the autonomous region tax bureau. Article 8: Municipal and county tax authorities should formulate specific measures for reporting and repaying taxes collected and paid on behalf of others, the use of vouchers, and the storage of relevant certificates, etc., and conduct monthly inspections. The obligor responsible for collection and payment should carefully handle the matter in accordance with the regulations of the local tax authorities. Article 9 In cases where the tax authorities impose fines in accordance with the Regulations and these Rules, they shall fill out and issue a "Tax Violation Case Handling Notice". If the violator has objections after receiving the handling notice, he should apply for reconsideration to the handling authority or the superior tax authority within fifteen days. Article 10: After cases reported and exposed by the masses are verified and dealt with, the city and county tax authorities may withdraw 30% of the fines from the livestock transaction tax to reward the whistleblowers. Bonuses paid by municipal and county tax authorities to whistleblowers should be handled in accordance with the regulations of the Ministry of Finance, and the "Guangxi Zhuang Autonomous Region Taxation Bureau Violation Case Reward Receipt" must be filled out in triplicate and signed and sealed by the recipient. Article 11 The autonomous region taxation bureau is authorized to handle the specific interpretation of these detailed rules and matters related to collection and management. Article 12 These detailed rules shall be implemented from the date of receipt. Any relevant provisions in the past that conflict with these rules shall be abolished at the same time.