农用挂车不应征收车辆购置税  

Agricultural trailer should not levy vehicle purchase tax

作　　者：孙超 刘俊 范学民 Sun Chao;Liu Jun;Fan Xuemin(China Agricultural Machinery Testing Centre,Ministry of Agriculture and Rural Affairs,Beijing,100122,China;Department of Farm Mechanization,Ministry of Agriculture and Rural Affairs,Beijing,100125,China)

机构地区：[1]农业农村部农业机械试验鉴定总站,北京市100122 [2]农业农村部农业机械化管理司,北京市100125

出　　处：《中国农机化学报》2018年第11期116-118,共3页Journal of Chinese Agricultural Mechanization

摘　　要：农用挂车是农业生产中常用的农业机械,长期以来,个别地方和部门对农用挂车是否应征收车辆购置税认识不一致,不利于主管部门依法履行职责和维护农民合法权益。为科学、民主、依法推进车辆购置税立法,本文提出农用挂车不应征收车辆购置税的立法建议,归纳农用挂车区别于其他产品的特有属性,梳理农用挂车不征车辆购置税的配套规定,分析农用挂车不征车辆购置的现实依据。Agricultural trailer is commonly used in agricultural production as agricultural machinery,has long been doubted by individual localities and departments whether should levy vehicle purchase tax or not,which has a harmful influence on department in charge of duty and protect the rights of peasants.In order to legitimate vehicle purchase tax according to science,democracy and law,the article put forward suggestions on legislation that agricultural trailer should not levy vehicle purchase tax,concluded the unique attribute of agricultural trailer,summarized the supplementary regulations and analyzed the practical basis of relevant suggestions.

关 键 词：农用挂车 车辆购置税 立法建议 

分 类 号：S-9[农业科学]