(2015年10月15日国家税务总局公告2015年第72号)现将动物尸体降解处理机、蔬菜清洗机增值税适用税率公告如下:动物尸体降解处理机、蔬菜清洗机属于农机,适用13%增值税税率。动物尸体降解处理机是指采用生物降解技术将病死畜禽尸体处理成粉状有机肥原料,实现无害化处理的设备。 (Announcement No. 2015 of the State Administration of Taxation on October 15, 2015) Now that the animal cadaver degrading treatment machine and the vegetable washing machine VAT applicable tax rate announcement are as follows: The animal carcass degradation processing machine and the vegetable washing machine belongs to the agricultural machinery and applies 13% VAT rate. Animal carcass degradation processor refers to the use of biodegradable technology to treat dead carcasses into powdery organic fertilizer raw materials, to achieve sound processing equipment.