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].

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].

Core Viewpoint - The article discusses various tax exemption and reduction policies for vehicle purchase tax in China, particularly focusing on new energy vehicles and specific categories of vehicles that qualify for these benefits [3][4][5]. Group 1: Tax Exemption Policies - Vehicles exempt from vehicle purchase tax include those used by foreign embassies, military vehicles, emergency rescue vehicles, and public transport vehicles [3]. - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [4][5]. - For new energy vehicles purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4][5]. Group 2: Specific Cases and Examples - An example illustrates that if a new energy vehicle is purchased for 300,000 yuan, the tax would normally be 30,000 yuan, but under the exemption policy, no tax is owed [7]. - If a new energy vehicle is purchased for 500,000 yuan, the tax would be 50,000 yuan, but the exemption limit allows for only 30,000 yuan to be exempted, resulting in a tax payment of 20,000 yuan [7][8]. - Another example shows that for a vehicle purchased in 2026 for 300,000 yuan, the tax would be 30,000 yuan, but with a 50% reduction, the tax owed would be 1,500 yuan [8].