Article 9 of the People's Republic of China (PRC) Vehicle Purchase Tax Law shall exempt the following vehicles from vehicle purchase tax:
(1) Vehicles for personal use of foreign embassies, consulates, offices of international organizations in China and their relevant personnel that should be tax-free according to law.
(2) Vehicles listed in the equipment ordering plan by the China People's Liberation Army and the Chinese People's Armed Police Force.
(3) a national comprehensive fire rescue vehicle with a special number plate for emergency rescue.