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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/16950

Title: 歐盟各國實施噸位稅制之成效
Performance Analysis of Tonnage Tax Implemented in European Community
Authors: Ching-Nan Ray Tseng
Contributors: NTOU:Department of Shipping and Transportation Management
Keywords: 航運政策;噸位稅
Shipping Policy;Tonnage Tax
Date: 2006
Issue Date: 2011-06-30T08:45:28Z
Abstract: 國際間不少傳統海事強國面臨國籍輪紛紛出籍,勞動價格上漲等問題,特別是歐洲國家。多數歐洲國家體認海運產業之重要性,企圖以財稅手段積極介入輔導本國航運產業,其中最主要之措施為「噸位稅制」實施。此種稅制與權宜旗國家所收取之象徵性年費不同,係以船舶淨噸位推算其應繳之噸位稅率,無須再繳納在其國境內營業活動所應繳之營利事業所得稅。且可由航商以10年為期自由選擇適用噸位稅制。若不選擇噸位稅制,航商仍可適用一般公司之營利事業所得稅制。故航商可選擇對其較有利者,而有降低稅賦成本之效果,可視為一種航運獎勵措施。有鑑於歐盟國家實施之成效,美國、印度與南韓等國亦紛紛仿效採行。噸位稅制之實施搭配營運總部之設立、船員教育訓練與相關配套措施,不但吸引航商回籍,促進海運週邊產業之發展,更有助於國家海運政策之推行。 關鍵詞:航運政策、噸位稅
Shipping industry of many countries has been recently threatened by flagging-out of national fleet as ship owners face growing pressure to respond the new competitive climate, especially among European countries. Many European competent authorities are actively working for the improvement measures to solve above mentioned problems. The state approval for this unique flat rate tax linked to tonnage acts as a catalyst to regenerate the shipping industry. Under tonnage tax scheme, shipping companies may elect an alternative tax regime based on the net tonnage of the corporation’s qualifying vessels in lieu of normal net-basis corporate income tax. They may choose to stay in the normal corporation tax system or to elect to apply tonnage tax scheme. Once a company is admitted to the tonnage tax scheme, such election is irreversible for at least 10 years. An election can be renewed for further 10 years upon the expiration of the first ten-year period. This new tax regime would provide a more attractive and enhanced fiscal environment. It could offer certainty and clarity for future investment and ensure the industry’s competitiveness with other countries around the world. This thesis analyzes the major challenges of shipping issues which occurred in European countries. It discusses the reason, objective and effects of the implementation of tonnage tax in European countries. This thesis concludes that the tonnage tax scheme, which focuses a tax reform, can not only help to build up their national fleet. It can also cultivate more experienced seafarers and develop related shore-based industries. Key Words: Shipping Policy, Tonnage Tax
URI: http://ethesys.lib.ntou.edu.tw/cdrfb3/record/#G0M94730034
Appears in Collections:[航運管理學系] 博碩士論文

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