Does the shutter machine belong to the category of agricultural machinery? What is the applicable tax rate of VAT?

1. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting the VAT Rate (Caishui [2065438+08] No.32), the original tax rates of taxpayers engaged in VAT taxable sales or imported goods are 17% and1%,and the tax rates are adjusted to/kloc respectively.

This notice shall be implemented as of May, 2065438 1 day. "

2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies of Degenerate VAT Rate (Cai Shui [20 1 7] No.37), "1. Degenerate the VAT rate structure, and cancel the VAT rate of 13% from July 20 17. Taxpayers sell or import agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications, and the tax rate is1 Please refer to Annex 1 of this notice for the specific scope of the above goods.

This announcement shall be implemented as of July, 2065438 1 day. "

Annex 1 Article 2 of the document clearly states that the specific taxation scope of agricultural machinery will continue to be implemented in accordance with the Notice of the State Administration of Taxation of People's Republic of China (PRC) on Printing and Distributing Notes on the Taxation Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993] 15 1No.) and the existing relevant regulations, including shutter doors.

Three. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Applicability of Value-added Tax Rate to Roller Shutters (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.29), Roller Shutters belong to 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] 15654333)

Curtain rolling machine refers to the mechanical equipment used in agricultural greenhouses and greenhouses. It is driven by a motor and automatically rolls up thermal insulation quilts or grass curtains. Generally, it consists of motor, gearbox, coupling, drum, cantilever and control device.

This announcement shall come into force on August 1 day, 2065438. Matters that have occurred and been dealt with before shall not be adjusted; Untreated, according to the provisions of this announcement. "