2. Article 16 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on the Tax Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993]1No.) stipulates: "Agricultural machinery refers to all kinds of machines and mechanized, semi-mechanized farm tools and small farm tools used in agricultural production (including forestry, animal husbandry, sideline production and fishery).
Specifically, it includes tractors, soil tillage machinery, farmland capital construction machinery, planting machinery, harvesting machinery, plant protection and management machinery, field operation machinery, irrigation and drainage machinery, and agricultural and sideline products processing machinery. "。
3. The Notice of the State Taxation Bureau of People's Republic of China (PRC) on Printing and Distributing the Notes on the Taxation Scope of Some Goods of Value-added Tax also clearly stipulates that machinery that uses agricultural and sideline products as raw materials for processing industry does not belong to the scope of' agricultural machinery'; Three-wheeled trucks and agricultural vehicles do not belong to the category of' agricultural machinery'.
Extended data:
The scope of agricultural machinery includes:
(1) tractor. It is a machine driven by internal combustion engine, which is engaged in operations and carries materials. Including wheeled tractors, crawler tractors, walking tractors and tractor boats.
(2) Soil tillage machinery. This is a machine used to cultivate land and tidy up soil. Include mechanical plows, mechanical harrows, rotary cultivators, compactors, combined soil preparation devices, soil combine harvesters and other soil tillage machinery.
(3) Farmland infrastructure machinery. Refers to the special machinery engaged in farmland capital construction. Including ditching and ridging machines, ditching and pipe laying machines, shoveling and throwing machines, graders and other farmland capital construction machinery.
(4) planting machinery. Refers to the machinery for transplanting crop seeds or seedlings to seedbeds suitable for crop growth. Comprises a seeder, a transplanter, a transplanter, a laminating machine, a composite seeder and a seedling raising machine.
(5) Plant protection and management machinery. Refers to the machinery for management, fertilization and pest control of crops during their growth. Comprises a motorized duster, a sprayer, a spray duster, a trimmer, a cultivator, a sowing cultivator, a tiller and a fertilizing machine.
(6) harvesting machinery. Refers to the machinery for harvesting various crops. Including grain, cotton, potatoes, sugar beet, sugar cane, tea, oil and other harvesters.
etc
References:
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Provisional Regulations on Value-added Tax