motor vessel

基本解釋

The term "yacht" as mentioned in these Provisions only refers to a motor-driven vessel that the owner uses for his own travel, recreation and other activities.
本規(guī)定所稱游艇，是指僅限于游艇所有人自身用于游覽觀光、休閑娛樂等活動(dòng)的具備機(jī)械推進(jìn)動(dòng)力裝置的船舶。
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.
依法不需要辦理登記的車船，車船稅的納稅地點(diǎn)為車船的所有人或者管理人所在地。
The specific tax rates for vessels shall be determined by the State Council within the range of tax amount of the Table of Items and Amounts of the Motor Vehicle and Vessel Taxes attached to this Law.
船舶的具體適用稅額由國務(wù)院在本法所附《車船稅稅目稅額表》規(guī)定的稅額幅度內(nèi)確定。

a ship whose main propulsion system is a diesel or other internal-combustion engine