论文部分内容阅读
《中华人民共和国增值税暂行条例》规定,销售或者进口农机的单位和个人,应按13%的税率缴纳增值税。最近,国家税务总局对属于此增值税税率的农机产品具体圈定为以下14类:1.拖拉机。2.土壤耕整机械。3.农田基本建设机械。4.种植机械。5.植物保护和管理机
The Provisional Regulations of the People’s Republic of China on Value-added Tax stipulate that units and individuals that sell or import farm machinery shall pay VAT at a rate of 13%. Recently, the State Administration of Taxation specified the agricultural products belonging to this VAT rate as the following 14 categories: 1. Tractors. 2. Soil tillage machinery. 3. Farmland infrastructure machinery. 4 planting machinery. 5. Plant Protection and Management Machine