The Circular reads that, according to the provisions of the Circular of the General Office of the State Council on Matters Concerning National Integrated Fire Rescue Vehicles with Number Plates Exclusively Used for Emergency Rescue (Guo Ban Fa [2018] No. 114), the national integrated fire rescue vehicles will be exempt from vehicle and vessel tax on a one-time basis in the very year when their previous license plates exclusively used by military units are replaced by number plates exclusively used for emergency rescue.