国外吨税制度的比较与评价

摘要

本文对世界各国的吨税制度进行了比较、分析和评价，在此基础上进一步提出我国可以在适当时机引入吨税，以促进远洋运输业的发展。%This paper makes a comparison, analysis and evaluation on the tonnage tax system in various countries, and puts forward that China shall also introduce tonnage tax in due course to promote the development of ocean shipping industry.