【引言】
2026 年畜禽粪污资源化考核全面收紧，一大批规模养殖场、有机肥加工厂迎来设备更新窗口期。利好消息：三回程滚筒粪污烘干机正式纳入全国农机购置补贴机具名录，叠加种养循环专项奖补、有机肥税收减免，一台设备可以享受三重政策红利。本文结合山东农机申报标准，把补贴政策、设备资质、申报材料、验收要点一次性讲透，帮养殖户少走弯路、顺利拿到补贴。
In 2026, assessment standards for the resource utilisation of livestock and poultry manure will be comprehensively tightened. A large number of large-scale farms and organic fertiliser factories will enter a window period for equipment upgrading. Good news: three-return rotary drum manure dryers have been officially included in the national catalogue of subsidised agricultural machinery purchases. Combined with special awards for planting-breeding circular agriculture and tax reductions for organic fertilisers, a single piece of equipment can enjoy three layers of policy dividends. Based on Shandong’s agricultural machinery application standards, this article thoroughly explains subsidy policies, equipment qualifications, application documents and acceptance key points, helping farmers avoid detours and successfully obtain subsidies.
一、2026 农业农村部考核新规：粪污烘干设备纳入硬性考核清单
1.考核核心要求 全国畜禽养殖污染治理考核把粪污无害化处理设施列为必查项，单纯固液分离已无法满足验收要求；必须配套烘干、发酵、制粒成套设备，实现粪污就地资源化利用，否则环评验收难以通过。
2.补贴范围更新 2024—2026 年农机补贴目录新增畜禽养殖废弃物处理设备大类，滚筒式粪污烘干机、农林糟渣烘干机正式进入敞开补贴名单，农户、家庭农场、养殖合作社、有机肥企业均可申报，实行“先购机、后申领、直补到户”。
3.补贴原则 定额补贴、敞开受理，同档次设备全省统一补贴标准；单机补贴比例 一般不超过购机价 30%。
I. New 2026 Assessment Rules from the Ministry of Agriculture and Rural Affairs: Manure drying equipment added to mandatory assessment list
Core assessment requirements National pollution control assessments for livestock and poultry breeding have listed manure harmless treatment facilities as mandatory inspection items. Simple solid-liquid separation alone can no longer pass acceptance. Complete sets of drying, fermentation and granulation equipment must be installed to realise on-site resource utilisation of manure; otherwise, EIA approval will be difficult to obtain.
Updated subsidy scope The 2024–2026 agricultural machinery subsidy catalogue has added a major category of livestock and poultry waste treatment equipment. Rotary drum manure dryers and agricultural and forestry residue dryers are officially included in the open subsidy list. Farmers, family farms, breeding cooperatives and organic fertiliser enterprises are all eligible to apply under the "purchase first, apply later, direct subsidy to account" mechanism.
Subsidy principles Fixed-quota subsidies with open acceptance; unified provincial subsidy standards for equipment of the same grade. The subsidy ratio for a single unit generally does not exceed 30% of the purchase price.
二、三重红利拆解：购机补贴+ 项目奖补 + 税收减免，收益最大化
（一）第一重：农机购置与应用补贴
·适用设备：纳入农机鉴定目录的三回程滚筒烘干机、粪污专用烘干设备；
·补贴规则：先买设备、开票建档，在农机补贴系统录入机身钢印编号；
·核心限制：一机一码，设备铭牌、出厂编号、发票信息必须完全一致，无农机鉴定证书无法申报补贴。
（二）第二重：整县推进种养循环财政专项奖补
各地农业农村局每年下发种养循环农业、畜禽粪污整县推进项目，采取先建后补、以奖代补模式：
1.申报主体：规模化养殖场、有机肥加工厂、粪污第三方处理中心；
2.补助内容：烘干成套设备、厂房改造、除尘环保设施、输送上料系统；
3.注意事项：已经申领单机农机补贴的设备，不得重复申报设备购置补助，但厂区土建、环保配套可以正常纳入项目预算。
（三）第三重：有机肥固废综合利用税收优惠
1.增值税减免：自产有机肥产品免征增值税；利用鸡粪、秸秆生产生物质燃料，可享受增值税 100% 即征即退；
2.企业所得税优惠：资源综合利用项目收入减按 90% 计入总额；购置环保烘干设备，投资额的 10% 可抵免当年所得税，可连续结转 5 年；
3.适用条件：设备具备无害化处理能力，烘干后物料达到有机肥原料标准，留存完整生产台账与检测报告。
II. Breakdown of three major dividends: agricultural machinery subsidy + special project awards + tax reductions to maximise benefits
(1) First dividend: Agricultural machinery purchase and application subsidy
Eligible equipment: Three-return rotary drum dryers and special manure drying equipment with agricultural machinery appraisal certification.
Subsidy rules: Purchase equipment first, issue invoices and file records, and enter the machine’s engraved serial number into the national agricultural machinery subsidy APP.
Core restriction: One machine, one code. The information on the nameplate, factory serial number and invoice must be fully consistent. No agricultural machinery appraisal certificate means no subsidy application eligibility.
(2) Second dividend: Special financial awards for county-wide planting-breeding circular promotion
Agricultural and rural bureaus issue annual projects for circular agriculture and county-wide livestock manure treatment, adopting the model of "build first, subsidise later, reward instead of subsidy".
Applicants: Large-scale breeding farms, organic fertiliser plants and third-party manure treatment centres.
Covered expenses: Complete drying production lines, plant renovation, environmental dust removal facilities and conveying systems.
Important note: Equipment that has already received a single-unit agricultural machinery subsidy cannot apply repeatedly for equipment purchase grants. However, civil engineering and environmental supporting facilities on site can still be included in the project budget.
(3) Third dividend: Preferential tax policies for comprehensive solid waste utilisation of organic fertilisers
VAT exemption: Self-produced organic fertiliser products are exempt from VAT. Manure and straw-based biomass fuel production qualifies for 100% VAT refund upon collection.
Corporate income tax incentives: Income from comprehensive resource utilisation projects is counted as 90% of total revenue. 10% of the investment in environmental drying equipment can be credited against current-year income tax, with carry-over allowed for up to 5 consecutive years.
Eligibility conditions: Equipment must have harmless treatment capacity; dried materials must meet organic fertiliser raw material standards, with complete production ledgers and test reports retained.
三、环保督查新形势：合规滚筒烘干设备，保障环评一次性验收过关
当前环保检查重点严查三项问题：湿粪露天堆放异味、烘干工序粉尘无组织排放、物料干湿不均达不到无害化标准。
1.金万泓三回程滚筒烘干机的环评优势 整机密闭负压生产，配套布袋除尘 + 废气除臭系统，无粉尘外溢；采用三回程逆流烘干工艺，高温杀灭虫卵病菌，粪污无害化指标达标，完全满足环评验收材料要求。
2.验收必备硬件条件 设备必须具备永久铭牌、唯一钢印编号、出厂合格证；整套产线配齐密闭输送、喷淋除尘、臭气收集装置；厂区设置防雨防渗储料仓，杜绝湿粪露天堆放。
III. New environmental inspection requirements: Compliant rotary drum dryers guarantee one-pass EIA acceptance
Current environmental inspections focus strictly on three issues: odour from open-air wet manure stockpiling, unorganised dust emissions during drying, and uneven material moisture failing harmless treatment standards.
EIA advantages of Jinwanhong three-return rotary drum dryer The whole machine runs under fully sealed negative pressure, equipped with baghouse dust removal + waste gas deodorisation systems to eliminate dust leakage. The three-return counter-current drying process kills insect eggs and pathogenic bacteria at high temperatures, meeting harmless treatment indicators and fully satisfying EIA documentation requirements.
Mandatory hardware for acceptance Equipment must have a permanent nameplate, unique engraved serial number and factory certificate. The full production line must be fitted with sealed conveyors, spray dust suppression and odour collection devices. Rainproof and anti-seepage storage silos must be built on-site to ban open-air stacking of wet manure.
四、项目申报全流程+ 材料清单，实操避坑要点
（一）完整申领流程
1.购机选型：选定具备农机鉴定证书的合规机型，签订正规购销合同；
2.开票建档：开具增值税普通发票，把机身钢印号录入全国农机补贴 APP；
3.现场核验：乡镇农机站上门核验设备实物、铭牌、钢印，拍照存档；
4.逐级审核：县级农业农村局 + 财政局审核资料，审核通过后补贴资金直接拨付至对公账户或银行卡；
5.项目奖补：烘干产线建成投产之后，准备环评、台账、现场照片，申报种养循环专项项目资金。
（二）必备申报材料清单
1.基础资料：营业执照、养殖场备案手续、法人身份证；
2.设备资料：购销合同、购机发票、整机合格证、农机鉴定证书复印件、机身铭牌 + 钢印实拍照片；
3.现场验收资料：设备安装实景图、除尘环保配套设施照片、生产运行台账、物料无害化检测报告；
4.厂区配套：防渗储料棚、密闭输送管道、废气处理设施佐证材料。
（三）实操避坑要点
1.严禁提前把设备编号拓印涂改，钢印必须清晰无损；
2.发票型号必须和农机鉴定证书型号一字不差，型号写错直接驳回；
3.补贴设备不能外购二手翻新机，新机出厂日期必须在证书有效期内；
4.单机农机补贴与项目设备补助不能重复申领，提前做好预算拆分。
IV. Full project application process + document checklist & practical pitfalls to avoid
(1) Complete application procedure
Model selection: Choose compliant models with agricultural machinery appraisal certificates and sign formal sales contracts.
Invoicing & filing: Issue a VAT ordinary invoice and input the engraved machine number into the national agricultural machinery subsidy APP.
On-site verification: Township agricultural machinery stations inspect the physical equipment, nameplate and engraved code, and keep photos on file.
Multi-level review: County-level agricultural and rural bureaus plus finance bureaus review materials. Once approved, subsidy funds are transferred directly to corporate accounts or bank cards.
Special project awards: After the drying line is commissioned, prepare EIA documents, production ledgers and on-site photos to apply for planting-breeding circular special project funds.
(2) Mandatory document checklist
Basic documents: Business licence, farm filing formalities, legal person ID card.
Equipment documents: Sales contract, purchase invoice, factory certificate, copy of agricultural machinery appraisal certificate, photos of the nameplate and engraved serial number.
Acceptance documents: Photos of installed equipment, environmental dust and odour control facilities, production operation ledgers and harmless material test reports.
Site supporting materials: Proof of anti-seepage storage sheds, sealed conveying pipelines and waste gas treatment facilities.
(3) Key pitfalls to avoid
Never alter or tamper with engraved serial numbers; the code must remain clear and intact.
The model number on the invoice must match the one on the agricultural machinery appraisal certificate word for word; any discrepancy will result in immediate rejection.
Subsidised equipment must be brand new, not second-hand refurbished units. The production date must fall within the validity period of the appraisal certificate.
Do not apply for both single-unit agricultural machinery subsidies and project equipment grants for the same machine; split the budget in advance.
五、真实落地案例：养鸡场+ 有机肥厂补贴成功案例
案例1：规模化蛋鸡养殖场
项目配置：金万泓三回程滚筒鸡粪烘干机成套生产线，配套上料、除尘、冷却系统；补贴成果：
①顺利申领农机购置单机补贴，拿到设备总价 30% 补贴；
②纳入镇级种养循环试点项目，厂区环保配套设施拿到专项奖补；③干粪加工有机肥，常年享受增值税免税政策。 验收亮点：设备负压密闭生产，无粉尘异味，粪污无害化达标，一次性通过环保与农业部门双重验收。
案例2：秸秆有机肥加工厂
项目配置：单筒滚筒烘干机处理秸秆、糠醛渣、药渣；补贴成果：烘干主机申领农机补贴；整条资源化生产线申报秸秆综合利用项目补助；固废资源化项目享受企业所得税减计收入优惠，综合生产成本大幅下降。
V. Real successful subsidy cases: Chicken farms & organic fertiliser plants
Case 1: Large-scale layer chicken farm
Configuration: Jinwanhong three-return rotary drum chicken manure drying complete line with feeding, dust removal and cooling systems. Subsidy outcomes: ① Successfully obtained the single-unit agricultural machinery purchase subsidy, covering up to 30% of the equipment cost. ② Included in the town-level planting-breeding circular pilot project, receiving special awards for on-site environmental supporting facilities. ③ Enjoy permanent VAT exemption for organic fertiliser produced from dried manure. Acceptance highlight: The sealed negative-pressure production eliminates dust and odour, and manure harmless treatment meets standards, passing both environmental and agricultural department inspections in one go.
Case 2: Straw organic fertiliser processing plant
Configuration: Single-cylinder rotary drum dryer for straw, furfural residue and medicinal residue. Subsidy outcomes: The main drying unit qualified for agricultural machinery subsidies; the full resource utilisation line applied for straw comprehensive utilisation project grants; solid waste recycling projects enjoyed preferential corporate income tax reduction, greatly cutting overall production costs.
结语：
2026 年粪污处理设备补贴窗口期有限，越早投产越早享受政策红利。选购烘干设备，优先选择带农机鉴定资质、可正常建档申领补贴的正规厂家。 金万泓机械滚筒烘干机，可协助客户整理补贴申报资料，提供上门勘测服务。 有新建粪污烘干生产线、有机肥项目规划的老板，可随时咨询，免费获取机型配置与补贴申报方案。
The window period for manure treatment equipment subsidies in 2026 is limited; early commissioning means early access to policy dividends. When purchasing drying equipment, prioritise regular manufacturers with valid agricultural machinery appraisal qualifications that support filing and subsidy applications.
Jinwanhong Machinery’s rotary drum dryers come with full assistance for sorting out subsidy application materials and free on-site surveys.
Farm owners planning new manure drying lines or organic fertiliser projects can consult us anytime to receive free model configuration and subsidy application plans.