国家税务总局关于部分应急通信车辆免征车辆购置税的通知
国税函〔2005〕63号Issued January 12, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
北京、天津、上海、安徽、重庆、广西（自治区、直辖市）省国家税务局：
    根据《中华人民共和国车辆购置税暂行条例》第九条的规定，对中国移动通信集团公司申请的部分设有固定装置的应急通信车辆（详见附件《免征车辆购置税的应急通信车辆明细表》）准予免征车辆购置税。请各地对照《免征车辆购置税的应急通信车辆明细表》办理免征车辆购置税手续。免税车辆因转让、改变用途等原因不再属于免税范围的，应按照《中华人民共和国车辆购置税暂行条例》第十五条的规定补缴车辆购置税。
    附件：免征车辆购置税的应急通信车辆明细表（编者略）
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.