According to the provisions of the document (87) SSSZ No. 334 of the Beijing Municipal Taxation Bureau: special construction operations, petroleum geological operations, airport operations, agricultural, forestry, animal husbandry and fishery vehicles, such as asphalt spreaders, concrete mixers, stringing vehicles, field engineering vehicles, etc, It shall be handled in accordance with the provisions of Article 5 of the Detailed Rules for the Implementation of Vehicle and Vessel Use Tax of this Municipality that "vehicles used internally by enterprises and public institutions and vehicles not allowed to drive on public roads" may be exempted from vehicle and vessel use tax. 　　 All special purpose vehicles used for production and operation, such as mobile dining cars, liquefied petroleum gas tankers, refrigerated vehicles, etc., shall be subject to vehicle and vessel use tax.