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。
America has levied tax on motor fuel for nearly one century, which shows that the highway cost can not be equitably allocated among vehicles by sole fuel tax. 美国征收燃油税近一个世纪的实践和经验表明,单一的燃油税不能实现公路成本在纳税人间的合理分摊。
In view of the high risk underlying this industry, this thesis recommends referring to the specific compulsory insurance clauses for traffic accidents obligations of motor vehicles, requiring the tax agencies 'obligatory purchase of risk compensation policy. 针对我国税务代理行业执业风险高的问题,论文建议参考我国机动车交通事故责任强制保险(交强险)的具体做法,强制要求所有的税务代理机构购买必要的风险赔偿保险。