吨税制度对国际海运业的政策效应——基于多期双重差分模型的检验  

The Policy Effect of Tonnage Tax on the International Shipping Industry:A Test Based on Multi-period Difference-in-differences Model

作　　者：赵书博[1] 陈静琳 陈乐 ZHAO Shubo;CHEN Jinglin;CHEN Le

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《学习与实践》2024年第1期88-98,共11页Study and Practice

摘　　要：国际海运业风险大、周期长,其高质量发展离不开国家政策的支持。国际经验表明,对国际海运业实施吨税(Tonnage Tax)可以提升本国船舶运力,促进其发展。基于1994-2021年《海运业年度审查报告》统计的拥有吨位在世界前列的24个国家相关数据,运用多期双重差分模型实证检验吨税对国际海运业的具体影响后发现,实施吨税可以吸引船舶在本国进行登记,提升悬挂本国国旗的吨位占比以及增加船舶吨位,提高本国国际海运业的竞争力。异质性分析表明,吨税制度对税负水平较高国家的影响大于税负水平较低的国家,对非欧洲国家的影响大于欧洲国家。我国应适时引入吨税,为国际海运业提供良好的营商环境。我国吨税设计宜采用荷兰模式,明确只有国际海运以及与其直接相关的辅助活动才能适用,设置合理的锁定期,允许国际海运企业自行选择适用吨税或是企业所得税。The high-quality development of the international shipping industry requires support of national policies due to its risk and long-cycle.From worldwide experiences,implementing tonnage tax is beneficial to enhancing the capacity of domestic ships.Based on the data of 24 countries with tonnage ranking among the top in the world as samples according to the 1994-2021 Annual Review Report of the Shipping Industry(issued by UNCTAD),we applied multi-period difference-in-differences model to research the impact of the tonnage tax on the international shipping industry.The results show that the implementation of tonnage tax attracts ships registered domestically,promotes the increase of the proportion of national flag tonnage and carrying tonnage,thus enhancing the competitiveness of the international shipping industry.In addition,heterogeneity analysis indicates that there are differences in the effects of the tonnage tax on countries at different tax burden levels and countries in different regions,and the impact on high tax levels and non-European countries is greater.China should introduce tonnage tax to provide a good business environment for the international shipping industry.China's tonnage tax system should adopt the Dutch model,clarify that only international shipping and its directly related ancillary activities can apply tonnage tax,stipulate a lock-in period,and allow international shipping enterprises to choose to apply tonnage tax or enterprise income tax.

关 键 词：吨税 国际海运业 船舶登记 吨位 税制设计 

分 类 号：F811.0[经济管理—财政学]