1增值税改革有利于路面机械企业技术改造新的《中华人民共和国增值税暂行条例》中允许企业抵扣购进设备抽含的增值税,避免了企业设备购置的重复征税。2二手机械进口新规发力国产挖掘机份额提升旧挖掘机的进口将由国家机电 1 VAT reform is conducive to the technological transformation of road machinery business The new “Provisional Regulations of the People’s Republic of China on Value Added Tax” allow enterprises to deductible purchase of equipment containing VAT, to avoid the double taxation of the purchase of equipment. 2 second-hand machinery imports of new regulations force domestic excavator share to enhance the import of old excavators by the National Electrical and Mechanical