财政部、国家税务总局财税字[1994]60号明确:从1994年1月1日起对农用水泵、农作柴油机产品按农机产品依13％的税率征收增值税。这一文件下发后,个别地区来函反映,对已销售并按17％税率开具专用发票的农用水泵、农用柴油机产品应如何征税,要求予以明确。经研究,现明确如 Ministry of Finance, State Administration of Taxation taxation word [1994] No. 60 clear: from January 1, 1994 onwards agricultural pumps, agricultural diesel engine products according to the agricultural products at a rate of 13% VAT levied. After this document was issued, the letters from some regions reflected that it is required to clarify how agricultural pumps and agricultural diesel engines that have sold and applied special invoices at the 17% tax rate should be clearly defined. After research, it is clear now