换“新”农机啦！

Core Viewpoint - The article discusses the implementation of agricultural machinery scrapping and updating subsidy policies, highlighting the government's efforts to promote large-scale equipment updates and the exchange of old products for new ones, which will benefit farmers significantly [2][4]. Group 1: Subsidy Policies - The Ministry of Agriculture and Rural Affairs has included rice transplanters in the scrapping and updating subsidy range, providing support similar to that of rice transplanting machines [2]. - The maximum scrapping subsidy for cotton pickers has been increased from 60,000 yuan to 80,000 yuan per unit [2]. - New categories of agricultural machinery, such as field operation monitoring terminals, plant protection drones, grain dryers, color sorters, and flour mills, have been added to the subsidy range, with provinces allowed to increase the number of machinery types eligible for subsidies from 6 to 12 [2]. Group 2: Tax Incentives - Tax policies have been introduced to support large-scale equipment updates and the exchange of old products for new ones, including a reduced VAT rate for general taxpayers selling used fixed assets [4]. - General taxpayers can apply a simplified method to pay VAT at a reduced rate of 2% for used fixed assets that were not previously deducted [5]. - Small-scale taxpayers selling used fixed assets can also benefit from a reduced VAT rate of 2%, with a further reduction to 1% applicable until December 31, 2027 [5].