Broadly defined, platforms are a type of market place where people and businesses trade under a set of rules set by the owner or operator.

广义上来讲，平台即用户及商业机构在业主或经营者建立的规则范围内进行交易的市场。

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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。

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Engaging in navigation or other relevant activities by using forged or altered certificates of conformity with safe operation and with the pollution prevention system of the vessel owner or operator.

使用伪造、变造的船舶所有人、经营人安全营运与防污染管理体系符合证明从事航行或其他有关活动。

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