New 13 kinds of special vehicles to do tax-free announcement

To transform government functions，Reduce administrative examination and approval，Standardized management，Further speed up the application for approval and issuance of motor vehicles included in the "Atlas of Tax-free Vehicles with Fixed Installations" (hereinafter referred to as the "Atlas")，The State Administration of Taxation has made adjustments to the Tax exemption Catalogue and the vehicle purchase tax exemption for non-transport vehicles with fixed devices，The announcement is as follows:

　　1. Adjust the contents of part of the vehicle type catalog in the Duty Free Atlas

　　With effect from Volume 4 (Total Volume 35) Duty Free Atlas in 2013, the following pictures of the interior appearance of non-transport vehicles with fixed installations are no longer listed in the Duty Free Atlas:

　　1.Concrete pump truck
　　Application: concrete conveying
　　Main fixing device: concrete pump and boom

　　2.Locomotive drill
　　Use: drilling, well drilling
　　Main fixed devices: drilling frame, drill pipe, drill bit, winch, etc

　　3.Well washing fluid, paraffin car
　　Application: Water injection cleaning without circulating well washing process in oil field, removing wax and oil pollution in oil pipes and pipelines
　　Main fixed devices: sink and float chamber, primary filter, filter injection, water tank, sewage recovery vehicle, cyclone, gasoline engine, transmission box, fan, water pump, boiler, etc

　　4.Workover truck
　　Application: oil well large, small repair, oil testing, drilling operations, etc
　　Main fixed equipment: derrick, turntable platform, gearbox, winch, clutch, gas control system, fluid control system

　　5.Sand mixer truck
　　Use: sand fluid output for fracturing
　　Main fixing device: sand pump, agitator, sand conveyer, etc

　　6.Compressor locomotive
　　Application: oil pipeline pressure test, line sweeping, gas lift, etc
　　Main fixed equipment: compressor, diesel engine, pipe system, instrument operating system, electrical equipment, etc

　　7.Oil recovery vehicle
　　Use: oil well production
　　Main fixed devices: adjustable riser, winch system, hydraulic system, gas control and so on

　　8.Erect and install the derrick
　　Use: erection, placement, installation or disassembly of derrick
　　Main fixed device: winch, scraper, swimming system

　　9.Boiler car
　　Uses: oil field heating crude oil, removal of oil pipe wax operations
　　Main fixed devices: oil-fired boiler, generator set, water pump, burner, etc

　　10.Ground anchor vehicle
　　Application: oilfield field driving, pulling pile operation
　　Main fixing device: hammer frame, heavy hammer, force box, winch, etc

　　11.Continuous rod truck
　　Application: continuous rod operation in oil field and oil well
　　Main fixed devices: rope winding device, rope arrangement device, traction device, sky wheel assembly, hydraulic transmission system, transfer box, etc

　　12.Nitrogen truck
　　Application: nitrogen extraction, nitrogen pressurization
　　Main fixed equipment: diesel engine, membrane separation nitrogen generator, nitrogen booster, pipeline and instrument operating system

　　13.Slurry sealing car
　　Use: highway maintenance construction
　　Main fixed devices: aggregate storage and supply device, working engine, filler supply system, emulsified asphalt supply system, mixing device

　　If the taxpayer purchases the above vehicles and the vehicles have been inspected by the tax authorities on the spot and meet the requirements of the purpose of the vehicles and the main fixed devices in the Tax Exemption Atlas, the tax authorities shall directly handle the formalities for tax exemption for the taxpayer。

　　Ii. Other matters

　　(a) The tax authorities in accordance with the provisions of the application for vehicle purchase tax exemption vehicles field inspection, shall verify the purpose of the vehicle, and in accordance with the taxpayer provided photos of the interior of the vehicle to inspect the main fixed devices of the vehicle。

　　(2) If a taxpayer purchases a vehicle whose picture of the vehicle has been listed in the Tax-free Atlas and the inside appearance of the vehicle (including the color of the body) has changed, but the overall structure, purpose and main fixed devices of the vehicle have not changed, the vehicle production (modification) enterprise shall issue a certificate。After the on-site inspection of the vehicle, the tax authority shall handle the formalities of vehicle purchase tax exemption according to the certificate of the vehicle production (modification) enterprise and the Tax Exemption Atlas。

　　(3) Other vehicles shall still go through the formalities of vehicle purchase tax exemption in accordance with the provisions of the Tax Exemption Atlas。

　　Iii. This announcement will be implemented as of August 30, 2013, and the name of the "Tax Exemption Atlas" will be changed to the "Tax Exemption Atlas of Non-Transport Vehicles with Fixed Devices".。

　　Hereby announce。

　　State Administration of Taxation
　　August 7, 2013

Distribution: State Taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the Central government and cities separately listed under the plan。

Hubei Junlong special car company——Is the National Development and Reform Commission designated production of all kinds of special automobile professional manufacturers,Large specialized automobile manufacturing plant.Specialized productionAerial work vehicle、Fuelling truck,Garbage truck,Concrete mixer truck、Watering cart、Fire fighting truck，Dirt suction truck、dumper、Flatbed carrier、wrecker、Garbage truckAll kinds of special vehicles such as semi-trailers, as well as domestic well-known landscaping,Petrochemical industry,Municipal sanitation vehicle manufacturing。Jiefang, Dongfeng, Auman, general agent of heavy truck tractor。Company Wealth Hotline:15308664455    网址：www.hbjlqc.com