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Question:

Are agricultural machinery exempt from production during production or sale?

Are agricultural machinery exempt from production during production or sale?

Answer:

All levels of agricultural machinery distribution agencies (enterprises) will be purchased from the production plant of agricultural machinery and then sold, is exempt from VAT.
In other words, agricultural machinery factory in the agricultural production plant sales, according to the tax rate of 13% tax.
The following goods are exempt from VAT: wholesale and retail seeds, seedlings, fertilizers, pesticides, agricultural machinery.

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