A friend of mine looked at it and thought they were machineguns, with the roundish cylinder above each "barrel" being water-cooling cylinders.
But it doesn't look like it has any place for the ammo belt. =/
I believe this tank is most likely in China somewhere. If you look at the plaque to the right, it has simplified Chinese characters that says Do not climb (on the tank). If you look to the background on left corner, I think there's a Q-5 there on static display on the roof.