Notice on VAT Policy for Non-Powered Walking Tractors and Three-Wheeled Agricultural Transport Vehicles
财政部国家税务总局关于不带动力的手扶拖拉机和三轮农用运输车增值税政策的通知
This document clarifies the value-added tax (VAT) policy applicable to non-powered walking tractors and three-wheeled agricultural transport vehicles, issued by the Ministry of Finance and the State Administration of Taxation.