Motor Vehicle First Registration Tax System 汽车首次登记税制度
On the first registration of a motor vehicles, a first registration tax is charged. 车主为车辆申请首次登记时,须缴付首次登记税。
The department also assesses the taxable values of motor vehicles under the Motor Vehicles ( First Registration Tax) Ordinance for the purpose of levying first registration tax. 香港海关并负责根据《汽车(首次登记税)条例》评定汽车的应课税值,以征收首次登记税。