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 time when the obligation arises for a taxpayer to pay vehicle and vessel tax shall be the month when the ownership or management right of such vehicle or vessel is acquired.
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。
If lease contract had been registered, the right acquired effect of rights over things, or it only had effect of obligation.
如果租赁合同经登记备案的，承租人优先购买权就取得了物权效力，否则仅具有债权效力。
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