《免征车辆购置税的设有固定装置的非运输专用作业车辆目录》（第十九批）发布国家税务总局 工业和信息化部公告2025年第21号

Core Viewpoint - The announcement by the National Taxation Administration and the Ministry of Industry and Information Technology regarding the exemption of vehicle purchase tax for specialized non-transport vehicles with fixed installations aims to optimize the tax management mechanism and enhance taxpayer services [3][4]. Group 1: Background of the Announcement - The announcement is part of the efforts to implement the State Council's requirements for optimizing the business environment and improving tax management efficiency, thereby better protecting taxpayer rights [3]. Group 2: Basic Information of the Current Directory - The current directory is the nineteenth batch, involving 215 enterprises and 638 vehicle models [4]. Group 3: Application Process for Inclusion in the Directory - Applicants, including vehicle manufacturers, import dealers, or individuals, must submit application materials through the designated management system to have their specialized vehicles included in the directory [5]. - If an application does not pass the technical review, the applicant can reapply and provide supporting materials to contest the review outcome [5]. Group 4: Tax Exemption Procedures - For vehicles included in the directory, applicants can mark the tax-exempt status in the vehicle's electronic information, allowing tax authorities to process the exemption [5][6]. - Vehicles sold before the directory's release can also be marked for tax exemption once they are included in the directory, enabling buyers to apply for tax exemption [7][8].