First, what is agricultural machinery?
Agricultural machinery refers to all kinds of machinery used for crop planting and animal husbandry production, as well as primary processing and treatment of agricultural and livestock products. Agricultural machinery includes agricultural power machinery, farmland construction machinery, soil tillage machinery, planting and fertilization machinery, plant protection machinery, farmland irrigation and drainage machinery, crop harvesting machinery, agricultural products processing machinery, animal husbandry machinery and agricultural transportation machinery.
Agricultural machinery in a broad sense also includes forestry machinery, fishery machinery and rural sideline machinery such as sericulture, beekeeping and edible fungi cultivation. Agricultural machinery is a relative concept, which refers to all machinery used in agriculture, animal husbandry, forestry and fishery. Agricultural machinery belongs to the category of agricultural machinery. Promoting the use of agricultural machinery is called agricultural mechanization.
Second, the classification standard of agricultural machinery:
Agricultural machinery is generally classified by purpose. Most of these machines are specially designed and manufactured according to the characteristics of agriculture and the special requirements of various operations, such as soil tillage machinery, planting and fertilization machinery, plant protection machinery, crop harvesting machinery, animal husbandry machinery, agricultural products processing machinery and so on. Another part of agricultural machinery is common with other industries, and can be directly selected according to the characteristics and needs of agriculture, such as agricultural power machinery, water pumps in farmland irrigation and drainage machinery, etc. Or according to the characteristics and needs of agriculture, these machines are designed as agricultural varieties, such as agricultural vehicles, trailers, earth and stone machinery in farmland construction machinery, etc.
To sum up, the VAT rate of agricultural excavators is 13%, including tractors, soil tillage machinery, planting machinery, harvesting machinery and so on 14.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.