How Should A Special Vehicle Decide Whether To Pay The Vehicle Tax?
According to the Beijing Inland Revenue Bureau (87) municipal tax three words 334th, the special building operations, petroleum geological operations, airport operations, agriculture, forestry, animal husbandry and fishery industries, such as asphalt spreader, mixer mixer, trolley bus, field engineering vehicle and other vehicles, should be based on the implementation rules of the city's vehicle and vessel utilization tax fifth "enterprises, public institutions within the use of vehicles not driving on public roads" can be exempted from the provisions of the use tax of vehicles.
A special vehicle for production and operation, such as mobile dining cars, liquefied petroleum gas tankers, refrigerated trucks, etc., shall be subject to tax on vehicle and vessel use.
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