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国家财政部和税务总局联合发文财税[2002]89号,对不带动力的手扶拖拉机和三轮农用运输车是否属于“农机”的问题明确如下: 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
The State Ministry of Finance and the State Administration of Taxation jointly issued Document Cai Shui [2002] No.89 on the issue of whether or not an unmanned walking tractor and a three-wheeled agricultural vehicle belong to “agricultural machinery” as follows: An unmanned walking tractor (also referred to as “ Walking tractor chassis ”) and three-wheeled agricultural vehicles (three-wheeled agricultural vehicles that use a single-cylinder diesel engine as a power plant) are" agricultural