Group 1 - The article discusses whether various types of vehicles and vessels are required to pay vehicle and vessel tax [4][5][6] - Recreational vehicles, also known as RVs, are classified as passenger vehicles and are subject to vehicle and vessel tax based on the tax unit and annual benchmark tax amount for passenger vehicles [4] - Trailers are defined as non-motorized road vehicles that require a motor vehicle or tractor for normal operation and are also subject to vehicle and vessel tax [5] - Multi-purpose vehicles, designed primarily for transporting goods but capable of carrying passengers, are required to pay vehicle and vessel tax based on the tax unit and annual benchmark tax amount for freight vehicles [6] Group 2 - Tractors are classified as self-propelled machinery primarily used for towing and driving operational machinery and are exempt from vehicle and vessel tax according to the relevant tax regulations [5] - Certain vessels and vehicles are exempt from vehicle and vessel tax, including fishing vessels, military vehicles, police vehicles, and emergency rescue vehicles [5] - The article outlines provisions for tax reductions or exemptions for energy-saving and new energy vehicles, as well as for those affected by natural disasters or other special circumstances [5]