Slaughter Tax

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27 Slaughter Tax



This tax is levied on the slaughtering of specified animals. The Provisional Regulations on Slaughter Tax were promulgated by the Administrative Council of the Central People's Government, on December 19, 1950, and came into effect on the same date.


Over the past 50 years or so, as China's economy developed, the Slaughter Tax system underwent major changes. As a result, the significance of the tax declined, in both economic and financial terms.

In accordance with the Notice on Tax and Fee Reform Experiments in the Countryside issued by the State Council on March 2, 2000, the Ministry of Finance and the State Administration of Taxation issued the Notice on Abolishing the Slaughter Tax in the Tax and Fee Reform Experiment Areas of the Countryside on May 15, 2000.

Since then, the tax has been abolished in reform experiment areas in the countryside, and all regions have stopped collecting the tax.



Any entities that slaughter taxable animals may be subject to tax.

Tax Base and Scope

Taxable animals include pigs, sheep, and cattle. Taxable value is based on the weight of the animal after the slaughter.

Tax Rates

Tax is charged at a flat rate of 10%

Computation Methods

Tax payable is calculated based on the taxable value and the applicable tax rate.

Where tax payable cannot be calculated based on the actual weight of the carcass, computation should be based on standard weights worked out for every kind of animal.


Exemptions may be granted for animals that are self-raised and self-slaughtered for self-consumption.

The People's Government at the provincial level should formulate exemption policies for holidays for ethnic minorities within their jurisdictions.