《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》（第二十批）发布

Core Viewpoint - The announcement by the State Taxation Administration and the Ministry of Industry and Information Technology regarding the release of the "Directory of Non-Transport Special Operation Vehicles with Fixed Devices Exempt from Vehicle Purchase Tax" aims to optimize the management mechanism of tax exemption policies for special vehicles, enhancing taxpayer service and rights protection [3]. 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 [3]. - The policy aims to better protect taxpayer rights by allowing taxpayers to enjoy tax exemption for special vehicles listed in the directory [3]. Group 2: Basic Information of the Directory - The current directory is the twentieth batch, involving 514 models from 207 enterprises [4]. Group 3: Application Process for Inclusion in the Directory - Vehicle manufacturers, import vehicle dealers, or individuals can apply for their models to be included in the directory through the designated management system [4]. - If an application does not pass the technical review, the applicant can reapply and provide supporting materials to contest the review outcome [4]. 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 taxpayers to enjoy the exemption [5]. - Vehicles sold before the directory's release can also be marked for tax exemption once they are included in the directory [6]. - If a taxpayer has already paid the vehicle purchase tax for a vehicle that is later included in the directory, they can apply for a tax refund by marking the vehicle's electronic information accordingly [8].