目前世界上一些国家实行开放登记,对船舶要求低、税费低,吸引大量船舶前去注册,而未实行开放登记的国家则面临船舶流失问题。各国为应对本国船舶流失问题,纷纷引入吨税(或吨所得税)。作者在充分占有资料的基础上,对世界上海运较为发达国家的吨税制度进行了比较。 At present, some countries in the world have open registrations, low requirements on ships, low taxes and fees, attracting large numbers of ships before registration, and countries that have not implemented open registrations are facing the problem of ship loss. Countries in response to the problem of ship loss, have introduced tons of taxes (or tons of income tax). Based on the full possession of the data, the author compares the tonnage tax system of the more developed countries in shipping industry in the world.