捕捞、养殖渔船免征车船税

Group 1 - The article discusses the tax exemption policy for fishing and aquaculture vessels, specifically the exemption from vehicle and vessel tax for these types of boats [1] - The beneficiaries of this policy are the owners or managers of the fishing and aquaculture vessels that are registered as such with the relevant authorities [1] - The policy is based on the "Vehicle and Vessel Tax Law of the People's Republic of China," specifically Article 3, Item 1 [1] Group 2 - The article mentions the ongoing efforts to improve tax services for citizens, including the "Spring Breeze Action" aimed at enhancing efficiency and addressing public needs [6] - It highlights the availability of remote assistance for tax-related issues, indicating a focus on accessibility and support for taxpayers [5]