各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、交通厅(局、委),新疆生产建设兵团财务局,天津、上海市市政管理局:根据《财政部、国家税务总局关于防汛专用等车辆免征车辆购置税的通知》(财税[2001]39号)第一条的规定,对国家防汛抗旱总指挥部办公室申请的2002年度300辆设有固定装置的车辆免征车辆购置税(具体免税范围见附件)。办理免税手续时,申请免税的单位应出示国家防汛抗旱总指挥部办公室随车配发的“防汛专用车证”。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 Finance Bureau (Bureau), State Administration of Taxation, Communications Department (Bureau and Commission), Finance Bureau of Xinjiang Production and Construction Corps, Tianjin Municipality and Shanghai Municipality: According to the regulations of the Ministry of Finance, State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, (Cai Shui [2001] No.39), the Ministry of Flood Control and Drought Relief Headquarters applied for exemption of 300 vehicles equipped with fixed devices in 2002 Purchase tax (see the attachment for specific exemption). When applying for tax exemption formalities, the unit applying for tax exemption shall present the “Special Flood Control Vehicle Permit” issued by the office of the State Flood Control and Drought Relief Headquarters. Duty-free vehicles due to the transfer, change of use and other reasons no longer belong to the duty-free range, should be in accordance with the "Chinese people