依据《中华人民共和国车辆购置税暂行条例》和《车辆购置税征收管理办法》(国家税务总局令第33号公布,国家税务总局令第38号修改),现将设有固定装置非运输车辆免征车辆购置税有关事项公告如下:一、设有固定装置的非运输车辆是指用于特种用途的专用作业车辆,须设有为实现该用途并采用焊接、铆接或者螺栓连接等方式固定安装在车体上的专用设备或装置,不包括载运人员和物 In accordance with the Provisional Regulations of the People’s Republic of China on Vehicle Acquisition Tax and Measures for the Administration of the Collection of Vehicles’ Purchase Tax (No. 33 of the State Administration of Taxation and No. 38 of the State Administration of Taxation), there will now be fixed vehicles without vehicles The notice of acquisition of vehicle purchase tax is as follows: 1. Non-transport vehicles with fixed devices are special purpose vehicles for special purposes and are to be provided with the means of welding, riveting or bolting Special equipment or devices on the body, excluding carriers and objects