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]

Group 1 - The article discusses the tax exemption policy for fishing vessels, specifically for those registered as fishing or aquaculture boats, which allows them to avoid vehicle and vessel tax [5][6]. - The tax exemption is a clear provision in the tax law, aimed at reducing operational costs for fishermen [4][5]. - The policy is implemented by local tax authorities, as indicated by the sources from the Yantai Tax Bureau [7]. Group 2 - The article emphasizes that the registration of fishing vessels must be done with the relevant fisheries registration department to qualify for the tax exemption [6]. - It highlights the importance of understanding the specific conditions under which fishing and aquaculture vessels can benefit from this tax relief [5][6]. - The article serves as a reminder for fishermen to take advantage of this policy to enhance their profitability [4].