Analysis the Effects of Tax Burden on Implementation of Tonnage Tax

我國是航運依存度相當高的國家，惟近年來國籍船隊噸位逐年下降，此一情形不僅造成我國船員就業機會減少、國內航運周邊產業萎縮，對於我國在船舶航安管理、本國船員權益維護及國際海運社會地位皆有不良影響。因此，為提升國家的海事競爭力，我國自2011年起實施船舶噸位稅制，以該稅制取代傳統之營利事業所得稅，期能透過此一優惠稅制吸引航商回流，惟選擇適用之航運業者數並未如預期。故本文擬自稅負觀點探討此一原因，透過國內企業之設算案例，比較我國傳統所得稅制並考量選擇適用噸位稅制所需之其他要件，做為個案研究，冀能發現在此稅制之適用下可能存在之問題與風險，並提出相關建議，俾提供政府機關制定相關政策之參考。The national fleet’s tonnage has declined in the recent years, therefore the employment market for Taiwanese seafarers is gradually shrinking. Shipping-related industries have also been withering. Hence, there will be impacts on safety management, rights and interests protection of seafarers of R.O.C. nationality and the social status of international maritime transport. To raise the overall international competitiveness of shipping industry, Taiwan implemented tonnage tax scheme in early 2011 to replace conventional profit-seeking enterprise income with tonnage tax. The main purpose of this practice is to attract overseas carriers; however, the number of national vessels did not significantly increase as expected. The research probes into the underlying problems through the case of domestic enterprises under different taxation system. This thesis would provide valuable references to pertinent authority while setting development policies of national fleets