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十四类农业机械享受增值税国家税务总局确定了１４类农业机械可享受１３％税率增值税。１．拖拉机：包括轻型拖拉机、履带拖拉机、手扶拖拉机、机耕船。２．土壤耕整机械：包括机引牵、机引耙、旋耕机、填压机、联合整地机、合垄器等。３．农田基本建设机械：开沟筑埂机、...
Fourteen types of agricultural machinery to enjoy the value-added tax State Administration of Taxation identified 14 types of agricultural machinery can enjoy 13% tax rate of value-added tax. 1. Tractors: Including light tractors, crawler tractors, walking tractors, machine-powered boats. 2. Soil tillage machinery: including lead machine pull, machine rake, rotary tillage machine, filling machine, a joint land preparation machine, ridge and other devices. 3. Farmland construction machinery: ditching machine building, ...