Announcement of the State Administration of Taxation on Matters concerning the Exemption of Vehicle Purchase Tax on Non-transport Vehicles Equipped with Fixtures

Announcement of the State Administration of Taxation on Matters concerning the Exemption of Vehicle Purchase Tax on Non-transport Vehicles Equipped with Fixtures

Announcement of the State Administration of Taxation [2016] No. 43

June 30, 2016

Pursuant to the Interim Regulations of the People's Republic of China on Vehicle Purchase Tax and the Measures for the Collection and Administration of Vehicle Purchase Tax (promulgated through Order of the State Administration of Taxation No. 33 and revised through Order of the State Administration of Taxation No. 38), the matters concerning the exemption of vehicle purchase tax on non-transport vehicles equipped with fixtures are hereby announced as follows:

I. For the purposes hereof, "non-transport vehicles equipped with fixtures" mean special-purpose vehicles with special equipment or devices mounted by means of welding, riveting or bolting to achieve special purposes, excluding special-purpose vehicles for transporting people or goods. 

II.
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