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国家税务总局界定农机增值税范围 不久前,国家税务总局发布了《增值税部分货物征收范围注释》。其中规定农机方面增值税的征收范围是: 1.拖拉机、以内燃机为驱动牵引机具从事作业和运载物资的机械。包括轮式拖拉机、履带拖拉机、手扶拖拉机、机耕船。 2.土壤耕整机械,包括机引犁、机引耙、旋耕机、镇压器、联合整地器、合壤器和其他土壤耕整机械。 3.农田基本建设机械,包括开沟筑埂机、开沟铺管机、铲抛机、平地机和其地农田基本建设机械。
Not long ago, the State Administration of Taxation issued a “Note on the Scope of Collection of Part of Value-Added Tax Goods”. Which provides for the scope of the collection of agricultural value-added tax is: 1. Tractors, with internal combustion engine driven traction equipment engaged in the operation and carrying supplies of machinery. Including wheeled tractors, tracked tractors, walking tractors, machine-powered boats. 2. Soil tillage machines, including machine plows, machine rakes, rotary tillage machines, crushers, joint masonry, soil loaders and other soil tillage machines. 3. Farmland construction machinery, including ditching machines, ditching pipelayers, shoveling machines, graders and farmland construction machinery.