State taxation bureau vehicle purchase tax service hall. According to the inquiry of China Travel Service. Com, fire truck tax exemption certificate to State Taxation Administration of The People's Republic of China vehicle purchase tax service hall. After the foreign trade enterprises import raw materials and spare parts duty-free in the form of "processing with materials", they shall apply to the tax authorities in charge of export tax refund for the "certificate of tax exemption for processing with materials" with the declaration form and the "Registration Manual for Processing with materials" and hand it over to the production enterprises.