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。

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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。

youdao