But in case its registration place is outside the territory of China, the tax payment place shall be the place at the locality of its actual management organ.

但登记注册地在境外的，以实际管理机构所在地为纳税地点。

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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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Article 7 the location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.

第七条车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。

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