Agricultural machinery refers to all kinds of machines, mechanized, semi-mechanized farm tools and small farm tools used in agricultural production (including forestry, animal husbandry, sideline production and fishing).
The scope of agricultural machinery is:
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 capital construction institutions. 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.
Extended data
Tax exemption scope
Business tax exemption item
(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled.
(2) Labor services provided by individuals with disabilities.
(3) Medical services provided by hospitals, clinics and other medical institutions.
(4) Educational services provided by schools and other educational institutions, and labor services provided by students through work-study programs.
(5) Agricultural mechanization, irrigation and drainage, pest control, agricultural insurance and related technical training, poultry, livestock and aquatic animal breeding and disease prevention.
(six) tickets for cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and cultural and religious activities held in religious places.
In addition to these tax-free items, there are also individuals whose taxable income has not reached the threshold. The threshold for paying taxes on schedule is monthly turnover 1000 ~ 5000 yuan; The threshold for tax payment by time is the turnover per day 100 yuan. Business tax will be levied in full if it reaches the threshold.
Refer to Baidu Encyclopedia-Duty Free