motor vessel

基本解释

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.
本规定所称游艇，是指仅限于游艇所有人自身用于游览观光、休闲娱乐等活动的具备机械推进动力装置的船舶。
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。
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.
船舶的具体适用税额由国务院在本法所附《车船税税目税额表》规定的税额幅度内确定。

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