论文部分内容阅读
日前,财政部、国家税务总局联合下发文件对不带动力的手扶拖拉机和三轮农用运输车增值税政策进行调整,文件规定:对不带动力的手扶拖拉机(也称“手扶拖拉机底盘”)和三轮农用运输车(指以单缸柴油机为动力装置的三个车轮的农用运输车辆)属于“农机”,应按有关“农机”的增值税规
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the document to adjust the VAT policy on unmanaged walking tractors and three-wheeled agricultural vehicles. The document stipulates that the unmanaged walking tractors (also called “walking tractors Chassis ”) and three-wheeled agricultural vehicles (three-wheeled agricultural vehicles with a single-cylinder diesel engine as power units) are classified as“ agricultural machinery ”and should be classified according to the“ agricultural machinery ”