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车船税
vehicle and vessel tax
- 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. - 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. - 第九条车船税按年申报缴纳。
Article 9 The motor vehicle and vessel tax shall be paid annually.
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