中国海运业船舶移籍问题的税收因素分析及其改革方向

Analysis of Tax Factors of Nationality Transfer of Ships of Maritime Industry and Its Reform in China

中资船舶海外移籍对我国海运业的可持续发展和国际航运中心建设产生了一定的负面影响,其中税收是这一问题的关键因素之一。海运企业船舶运营主要涉及关税和增值税、营业税、所得税等。从与国际海运业发展接轨的视角来看,我国应实施特殊的船舶登记政策,解决海运业"营改增"问题,探索中国特色航运"吨税制",以推动海运相关产业领域发展。

The nationality transfer of Chinese ships has some negative impact on the sustainable development of Chinese maritime industry and the construction of international shipping centre. Tax factors are the key factors to this problem. Tariffs, VAT, sales tax and income tax are all involved in shipping operation of maritime enterpri- ses. From the perspective of integration with international shipping development, China should implement some policies, such as specific shipping registration, to deal with the problems during the process of replacing business tax with value-added tax in maritime industry. It is still crucial to explore a new system-tonnage tax system with Chinese characteristic in maritime industry in order to promote the development of related industries.