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(ji)械使(shi)用的配件(jian)，那(nei)么農(nong)業機(ji)械配件(jian)免稅嗎？

據了解，農(nong)機配(pei)件(jian)(jian)和(he)農(nong)機是兩個不同的(de)概(gai)念，農(nong)機享(xiang)受增值(zhi)稅優(you)惠，不等于(yu)農(nong)機零配(pei)件(jian)(jian)也(ye)享(xiang)受增值(zhi)稅優(you)惠，農(nong)機零配(pei)件(jian)(jian)不屬于(yu)免(mian)稅項目的(de)政策范圍。

二、農機零部件適用稅率是多少

農機零部件是不免(mian)稅(shui)的，那么農機配件適用稅(shui)率是多少呢(ni)？

根據《增值(zhi)(zhi)稅(shui)(shui)部(bu)分貨物征稅(shui)(shui)范(fan)圍(wei)注(zhu)釋2113》的(de)通知（國(guo)稅(shui)(shui)發[1993]151號）文件(jian)規定：農機零部(bu)件(jian)不(bu)屬于農機的(de)征收范(fan)圍(wei)，不(bu)適用9％的(de)低稅(shui)(shui)率，一(yi)般納(na)稅(shui)(shui)人(ren)應按13％的(de)稅(shui)(shui)率征收增值(zhi)(zhi)稅(shui)(shui)。小規模納(na)稅(shui)(shui)人(ren)征收率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(yu)農(nong)機有關，但并不(bu)屬于低稅率產品，這是(shi)為什么呢？

農(nong)(nong)(nong)(nong)機(ji)低(di)稅(shui)率，主(zhu)要是為了降低(di)農(nong)(nong)(nong)(nong)業(ye)(ye)(ye)(ye)生產(chan)者的(de)購買成(cheng)本，也為了鼓(gu)勵生產(chan)企業(ye)(ye)(ye)(ye)多向農(nong)(nong)(nong)(nong)業(ye)(ye)(ye)(ye)生產(chan)者銷售農(nong)(nong)(nong)(nong)機(ji)整機(ji)，促(cu)進農(nong)(nong)(nong)(nong)業(ye)(ye)(ye)(ye)發展，因此給予低(di)稅(shui)率優(you)惠(hui)；而(er)農(nong)(nong)(nong)(nong)機(ji)配件(jian)不屬于農(nong)(nong)(nong)(nong)業(ye)(ye)(ye)(ye)生產(chan)者直接相關，因此沒有低(di)稅(shui)率政策。