摘要
建设国际化港口城市的当务之急是大力发展航运金融。然而国内发展航运金融存在着一些根本性的制度障碍,包括过于严格的船舶登记制度、过重的税赋、离岸金融业务不合理管制等。这些问题亟需改变,应当建立第二船籍登记制度和船舶预告登记制度;相关监管当局应尽早出台相关规定允许境内金融机构在境外设立特殊目的公司,并放松外汇管制,给予税收优惠,从而保障航运金融业健康快速发展。
The priority of building an international port city is to develop shipping finance.However,there are some fundamental institutional obstacles in the development of domestic shipping finance,such as the overly strict ship registration system,heavy taxes,and unreasonable control of offshore financial services.These problems are crying to change.The second registry system and advance notice registration system should be established.Regulatory authorities should introduce relevant regulations as soon as possible to allow domestic financial institutions to set up special companies overseas,ease foreign exchange control and give tax rebates in order to protect the sound development of shipping finance.
出处
《宁波大学学报(人文科学版)》
2011年第3期106-110,共5页
Journal of Ningbo University:Liberal Arts Edition
基金
浙江省委政法委
浙江省法学会2010年度课题
关键词
航运金融
离岸金融
第二船籍登记制度
船舶预告登记制度
Shipping Finance
Offshore Finance
Second registry system
ship’s advance notice registration system