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国家税务总局正式发文,确定农业机械享受13％税率增值税的范围是:拖拉机、土壤耕整机械、农田基本建设机械、种植机械、植物保护和管理机械、收获机械、场上作业机械、排灌机械、农副产品加工机械、农业运输机械、畜牧业机械、渔业机械、林业机械和小农具。 1.拖拉机。是以内燃机为驱动牵引机具从事作业和运载物资的机械。包括轮式拖拉机、履带拖拉机、手扶拖拉机、机耕船。
The State Administration of Taxation formally issued a document confirming that the 13% VAT rate for agricultural machinery is: tractors, soil tillage machinery, farmland infrastructure machinery, planting machinery, plant protection and management machinery, harvesting machinery, on-site working machinery, irrigation and drainage machinery , agricultural and sideline products processing machinery, agricultural transport machinery, animal husbandry machinery, fishery machinery, forestry machinery and small farm implements. 1. Tractor. It is a machine that is engaged in the operation and delivery of materials by an internal-combustion engine. Including wheeled tractors, crawler tractors, walking tractors, tractors.