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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2003年度360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),免税指标的使用期限为2003年12月31日,过期作废。办理免税手续时,申
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, the 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) issued by the State Administration of Taxation on the Implementation of the Notice on Exempting Vehicles from Purchase of Flood-Proof Vehicles (No.40 [2001] of the State Administration of Flood Control and Drought Relief), 360 vehicles with fixed devices applied for by the Office of the State Flood Control and Drought Relief Headquarters in 2003 were exempt from vehicles The purchase tax (see the attachment for the specific tax exemption scope). The useful life of the tax exemption indicator is December 31, 2003, and is expired. When applying for tax exemption, apply