浅议国际海运大国的船舶吨税制

A Brief Discussion on Tonnage Tax System of Major International Marine Countries

传统意义的船舶吨税是按净吨位征收的税种。近几十年来,世界各海运大国纷纷引入替代企业所得税的现代船舶吨税,以减轻国际海运企业税收负担,鼓励本国远洋运输业的发展。我国是国际海运大国,研究和借鉴世界各海运大国实行的现代船舶吨税,对鼓励我国国际海运企业的发展、壮大我国远洋船队具有重要的意义。

Traditionally tonnage tax is a tax levied upon the net tonnage of a vessel.In recent decades, most of the major marine countries have introduced modern tonnage tax to replace enterprise income tax in order to reduce tax burden of international shipping companies as well as to encourage the development of their ocean transportation industries.As one of the major marine countries, it is of great importance for China to study and introduce modern tonnage tax system carried out by other major marine countries for encouraging the development of ocean shipping industry.