Article 9 The motor vehicle and vessel tax shall be paid annually.
dict.youdao.com
第七条车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。
Article 7 The location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.
dict.youdao.com
依法不需要办理登记的车船，车船税的纳税地点为车船的所有人或者管理人所在地。
For motor vehicles and vessels for which no registration is required, the location for payment of motor vehicle and vessel tax shall be the place where the owner or operator is located.
dict.youdao.com
第八条车船税纳税义务发生时间为取得车船所有权或者管理权的当月。
Article 8 The commencement of the obligation of motor vehicle and vessel tax payment is the month when the ownership or control of a vehicle or vessel is acquired.
dict.youdao.com
房产税,车船税,烟草税都属增税对象之列.
The property tax, vehicle and vessel tax and a tax on tobacco are set to be among those that are affected.
