Abstract: Agricultural machinery purchase subsidy is an important policy to strengthen and benefit agriculture, which has mobilized the enthusiasm of agricultural machinery purchase, liberated rural labor force, improved production efficiency, promoted agricultural efficiency and farmers’ income, and should be implemented for a long time. This paper introduces the specific practices and achievements of the implementation of agricultural machinery purchase subsidy policy in Xiuning County, analyzes the existing problems,and gives countermeasures and suggestions, in order to accelerate the development of agricultural mechanization to high quality in Xiuning County.