Article 1 of the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Several Issues Concerning the Collection and Management of Vehicle and Vessel Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.42) stipulates: "Vehicles used for special operations in terms of design and technical characteristics and equipped with special equipment or appliances shall be recognized as special operation vehicles, such as truck cranes, fire engines, concrete pump trucks, wreckers, aerial work vehicles, sprinklers, road sweepers, etc. Special vehicles such as ambulances, which are mainly used for carrying people or goods, are not special working vehicles. "