秦老师: 从事农田作业的纯农田作业用拖拉机,偶尔也上公路拉运农业生产资料(如化肥、农药、种子等),或运送公粮,时有被罚的现象。原因是没有缴养路费、营运费;另外,税务部门也上门征收车船使用税等。现在我们想询问一下:纯农用拖拉机可以免缴哪些税费?如果发生应免缴的税费被征收或罚款的行为,应该向哪些部门 Qin: Tractors working in pure farmland engaged in farmland operations occasionally also get punished when they pull agricultural means of production (such as fertilizers, pesticides, seeds, etc.) on the roads or transport grain. The reason is not paid tolls, operating expenses; In addition, the tax department also home collection of travel tax and other vehicles. Now we would like to ask: what are the taxes and fees that a pure farm tractor can exempt from? What departments should be charged in case of tax levied or fined