Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Agricultural Three-Wheeled Vehicles from Vehicle Purchase Tax

This notice exempts agricultural three-wheeled vehicles from vehicle purchase tax effective October 1, 2004, to support agricultural production and reduce farmers' burdens, specifying vehicle criteria such as diesel engine, power ≤7.4kw, load ≤500kg, and speed ≤40km/h.