Tax Laws To Promote The Development Of Modern Marine Industry Policy Research

It has been thousands of years since the human began to exploit marine，and nowpeople still continues to deepen and expand the dependence on it. The world’s marineeconomy has made great development driven by the new technological revolution in the20th century. As a result countries all over the world have begun to shift their nationalstrategies to focus on the ocean and take various measures to promote marine economy.The development of marine economy becomes an important index to determine theeconomic capacity of a country.China is a major maritime country, paying great attention to the development ofmarine. It has become an important part of the "12th Five-Year Plan" to promote thedevelopment of marine economy, and shows emphasis on optimization of marineindustrial structure. For the better development of marine economy, we actively carry outthe national marine economic development pilot works, one of them is the ShandongPeninsula Blue Economic Zone.With the increasing status of the marine economy, weshould also clearly see that there are still lots of unbalanced, uncoordinated andunsustainable things which drive us to accelerate the transformation of marine industrialstructure.China has implemented some effective policies and measures, including financial, tax,investment and financing policies to guide marine industrial structure optimization. TheBlue Economic Zone of Shandong Peninsula has been carried out,under this background,the article is written along the main line of accelerating the transformation of marineindustrial structure and promoting marine industrial structure optimization from a view oftax.This paper reveals the topic with four chapters:The first chapter directly illustrated the development of modern marine industryneeds support of tax from two aspects. One with an overview of marine industry and developing strategies of Shandong Peninsula, the other analyzes the significance of tax onthe development of marine industry. The paper argues that tax revenue regulation meansshould be used as a basic way in Shandong Peninsula Blue Economic Zone to promote thesustainable development of marine industry.The second chapter embodies and analyzes the current tax laws and policies ofmarine industry from four aspects: marine strategic emerging industry, modern marinefishery, modern marine manufacturing and modern marine service industry. On the basicof analysis above, it draws a conclusion that science and technology, education,environmental protection, resources, and the idea of sustainable, etc are fully embodiedand carried out in tax laws and policies, but how to promote the development of themodern marine industry effectively through the tax leverage still has many issues to solve.The third chapter has an analysis on foreign marine industry tax laws and policiesfrom four aspects: marine science and technology, marine environmental protection,marine finance, and marine service industry.On the base of the four aspects,it draws aconclusion that we should refer to foreign marine industry tax laws and policies from threeways: promoting the development of science and technology, environmental protection,finance, marine services with the support of tax; tax to support regional marine industrialstructure optimization; improving the marine industry policy and strengthening taxregulation.The fourth chapter draws a conclusion that laws and policies of tax should beadjusted to improve the development of modern marine industry. It gets further analysis onthe basic of the second part and the third part which further improves tax laws and policiesto promote China’s modern development of marine industry recommendations. This part isdiscussed from tax supporting modern marine industry scientific research, tax supportingmodern marine industry environmental protection, tax supporting the financing of themodern marine industry, tax supporting modern marine service industry, improving the taxlaws and policies and strengthening tax regulation.