由各國航運稅制論我國因應之道

Abstract

Shipping companies engage in multi-national economic activities across the world, therefore opting for a country with favorable taxation policies becomes a common practice for ship registry. Such operation causes a great number of ships in traditional maritime countries to flag out, resulting in the prevalence of flag of convenience. In response to the phenomenon, each country offers preferential ship registry systems and favorable shipping taxation policies to maintain its minimum national-owned ships. These policies include international ship registry system, second registry system, tonnage tax scheme, capital allowance and etc. Our government is also contemplating upon adopting the EU tonnage tax system to draw in domestic flagged-out ships. This article explores issues regarding various open registry schemes, shipping taxation regimes, and discusses different preferential shipping taxation systems administered in Singapore, Hong Kong, the United Kingdom, Japan, South Korea and China. By reference to these successful examples, Taiwan will make efforts in designing a better taxation package in the face of severe declines in national ships, and will further facilitate the domestic shipping industry in achieving its full economic potential.航運業因從事跨國經濟活動，而常可選擇在某一低稅國設立子公司，並將其屬輪以該公司名義在該國登記，以降低稅賦負擔。此等現象造成權宜船盛行，而使許多傳統海運國家之國輪船隊大量出籍。各國為能維持一定數量之國輪船隊，乃提供優惠之船舶登記制度及航運優惠稅制，包括國際船舶登記制度、第二船籍制度、噸位稅制、投資抵免等。我國亦考慮採行歐盟國家之噸位稅制以吸引本國航商將其屬輪登記回籍。惟因航運業常能選擇對其最有利之稅制，而造成國際稅制競爭，而有必要比較分析各國航運稅制之內容。本文探討開放船籍登記制度、航運稅制、以及各國之航運優惠稅制，包括新加坡、香港、英國、日本、韓國及中國之航運稅制，以提供我國制定航運優惠稅制的參考。