A Research on the Feasibility of Implementing Ship Tonnage Tax in the Roc

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Project title

Code/計畫編號

MOTC-IOT-95-MBB001

Translated Name/計畫中文名

海運實施噸位稅可行性之研究

Project Coordinator/計畫主持人

Chih-Ching Chang

Funding Organization/主管機關

Institute of Transportation, MOTC

Co-Investigator(s)/共同執行人

包嘉源
林光

Department/Unit

National Taiwan Ocean University,NTOU

Website

https://www.grb.gov.tw/search/planDetail?id=1186731

Year

2006

Start date/計畫起

01-02-2006

Expected Completion/計畫迄

30-11-2006

Bugetid/研究經費

1750千元

ResearchField/研究領域

交通運輸

由於經營成本高漲、權宜船國家提供優惠稅制或免稅待遇等因素，使已開發國家的國輪船隊逐年萎縮。許多西歐國家已改採以噸位稅代替航運公司營利事業所得稅之稅制，以解決國輪船隊流失之問題。我國亦面臨相同問題。本研究收集及分析採用噸位稅國家之實施情形、依據及成效，包括西歐之荷蘭、挪威、英國，以探討我國實施噸位之可行性。本研究採用文獻分析及座談會、焦點訪談之方法期能周延考量我國實施船舶噸位稅之利弊得失及具體內容、可行之替代方案、其他具體航運政策，並能提供主管機關在考量採行噸位稅可行性分析及制定航運政策之參考。The national fleets in many developed countries, especially those EC countries, have been declined because of high operating costs, tax exemption policies offered by open registry countries. In order to overcome the disadvantages caused by the decline of national fleet, some European countries started to adopt tonnage tax scheme to replace the traditional company profit tax system. The ROC also faces the same difficulties and therefore it has been suggested that we shall consider the adoption of the same scheme in to order to encourage Taiwan？HHH？HHHs shipping companies to fly their ships with the ROC flag. This research will adopt date collection and analysis and conference in order to explore the feasibility of adopting tonnage tax in the ROC, any other alternative measures, as well as other feasible shipping policies, which can be adopted by the government. It aims to provide reference to government authorities while considering the feasibility of adopting tonnage tax system, and other shipping policies.

Keyword(s)

航運政策
噸位稅
船舶登記
稅賦規劃
Shipping policy
Tonnage tax
Ship Registration
Taxation planning

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A Research on the Feasibility of Implementing Ship Tonnage Tax in the Roc

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