一、農機配件免稅嗎
國家對于農用機械有免稅政策:批發和零售農用機械,在增值稅方面可享受免稅優惠。農機配件是農(nong)用機械(xie)使用的配件,那么農(nong)業機械(xie)配件免稅嗎?
據了解,農(nong)機(ji)配件(jian)(jian)和農(nong)機(ji)是兩(liang)個不同(tong)的(de)概(gai)念,農(nong)機(ji)享受增(zeng)(zeng)值(zhi)稅優(you)惠(hui)(hui),不等于(yu)農(nong)機(ji)零(ling)配件(jian)(jian)也(ye)享受增(zeng)(zeng)值(zhi)稅優(you)惠(hui)(hui),農(nong)機(ji)零(ling)配件(jian)(jian)不屬于(yu)免稅項目的(de)政策范圍。
二、農機零部件適用稅率是多少
農(nong)機(ji)零部件是不免稅的(de),那(nei)么農(nong)機(ji)配件適用稅率是多(duo)少呢?
根據《增(zeng)值稅(shui)部(bu)分貨物征(zheng)(zheng)稅(shui)范圍(wei)(wei)注釋2113》的(de)通知(zhi)(國稅(shui)發[1993]151號)文件規(gui)(gui)定:農(nong)機零部(bu)件不(bu)屬于農(nong)機的(de)征(zheng)(zheng)收范圍(wei)(wei),不(bu)適(shi)用9%的(de)低稅(shui)率,一(yi)般納(na)稅(shui)人應按(an)13%的(de)稅(shui)率征(zheng)(zheng)收增(zeng)值稅(shui)。小(xiao)規(gui)(gui)模(mo)納(na)稅(shui)人征(zheng)(zheng)收率3%。
三、農機配件為什么不屬于低稅率
農機是低稅率,農機配件與農機有關,但并不屬于低稅率產(chan)品,這(zhe)是為什(shen)么呢?
農(nong)(nong)機低稅(shui)率,主要(yao)是(shi)為(wei)了(le)降低農(nong)(nong)業(ye)(ye)(ye)生產(chan)者的購買(mai)成本,也為(wei)了(le)鼓勵生產(chan)企業(ye)(ye)(ye)多(duo)向農(nong)(nong)業(ye)(ye)(ye)生產(chan)者銷售農(nong)(nong)機整機,促進農(nong)(nong)業(ye)(ye)(ye)發(fa)展(zhan),因(yin)(yin)此(ci)給予低稅(shui)率優惠;而農(nong)(nong)機配(pei)件不屬于農(nong)(nong)業(ye)(ye)(ye)生產(chan)者直接相關,因(yin)(yin)此(ci)沒有(you)低稅(shui)率政策。