Corn harvesters in the sale of time, exempt from VAT?
Notice of the State Administration of Taxation of the Ministry of Finance on Several Policies for the Collection of Value-added Tax on Agricultural Production Materials
Maize harvesters are agricultural machinery. According to the Circular of the State Administration of Taxation of the Ministry of Finance on Several Policies for the Collection of Value-added Tax on Agricultural Production Materials (Cai Shui [2001] No. 113), the wholesale and retail agricultural machinery can enjoy preferential tax exemption.
The Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, the State Administration of Taxation, the State Administration of Taxation, the Finance and Production Bureau of Xinjiang Production and Construction Corps, the Ministry of Finance in the provinces, autonomous regions, municipalities directly under the Central Government,
