基于法规的指引作用分析船员税收优惠政策对航运发展的影响

Analysis on the influence of ship crew's taxation on shipping development under the guidance of laws and regulations

为提升我国航运业的国际竞争力,航运界多次呼吁为船员减免税费。文中基于法规对人的指引作用,通过分析船员个人税收的变化情况,结合船员行业特点,论述了船员税收优惠政策对航运发展有利影响。

Seeking to enhance its international competitiveness, the shipping industry has repeatedly called for preferential tax for seafarers. Based on the guiding role of laws and regulations, the paper analyzes the changes of seafarers＇ personal taxes, and, taking into consideration the characteristics of seafarer industry, probes into the favorable influence of the preferential tax policy for seafarers on the shipping industry development.