| China has implemented a strict registration system for a long time,and has almost strict requirements on ship ownership,crew nationality,ship inspection and tax collection.Therefore,in order to reduce operating costs and avoid strict registration conditions,the ship owners have chosen to register in the countries with loose registration conditions and low tax collection.A large number of Chinese international ships moving overseas have had a great impact on China’s fleet construction,shipping sovereignty,tax jurisdiction and shipping safety.At the same time,China is in a critical period of transforming from a shipping power to a shipping power.It needs to build an international shipping center integrating finance,trade and transportation functions to radiate the week Side,drive the economy.However,restricted by China’s strict ship registration system,the construction of an international shipping center is slow and always unable to break through the bottleneck.In order to cope with the impact of the open ship registration system and meet the needs of building an international shipping center,it is imperative to establish a more open international ship registration system in parallel with the current strict ship registration system.However,due to the limitation of our tax sovereignty and existing legislation,it is not realistic to implement the international ship registration system throughout the country.The free trade zone has more relaxed policies,more open environment and more efficient management,which provides a good soil for the first trial of the international ship registration system.Therefore,it is also very feasible to implement the international ship registration system under the free trade zone.Besides the introduction and conclusion:The first chapter is an overview of the international ship registration system under the free trade zone.First,the international ship registration system is summarized and analyzed,and the applicable scope of free trade zone includes Tianjin and Shanghai.Second,this thesis discusses the parallel relationship between the international ship registration system under the free trade zone and the current strict registration system,and analyzes the legal nature and superiority on the basis of this view.The second chapter expounds the feasibility of establishing the international ship registration system under the free trade zone.It first comes from the practical needs,mainly to cope with the impact of the open registration system and meet the needs of building an international shipping center.Secondly,the favorable conditions for the implementation of the international ship registration system under the free trade zone are expounded from three aspects: international legal basis,relevant domestic policies and the location advantages of the free trade zone.The third chapter analyzes the registration conditions of the international ship registration system under the free trade zone.By Norway,Japan,Singapore and other major shipping countries registration conditions,and the Hainan free trade port and Shenzhen special economic zone,on the analysis of Tianjin and Shanghai pilot practice on the basis of China in the registration subject,crew nationality and ship safety requirements three problems,put forward more reasonable,mercy,suitable for the international ship registration system registration conditions.The forth chapter is the supporting policy issue of the international ship registration system under the free trade zone.First of all,it is pointed out that the establishment of the international ship registration system under the free trade zone is not only the liberalization of the registration conditions,but also the supporting fiscal and tax preferential policies and ship financing services.By comparing the tax policies of the Netherlands,Singapore and other countries,it points out the deficiency of tax collection policies in the import and operation links,and analyzes the lack of financial leasing legislation in China and the problem of single ship financing channels.Secondly,it is pointed out that the operation scope of international ships in China’s pilot project is excessively open,and the protection of coastal transportation and coastal construction operation right and strategic material transportation right is insufficient.The fifth chapter is the relevant proposal for establishing the international ship registration system under the free trade zone.Different from previous articles directly,this thesis first analyzes the reasons why the specific measures of the previous international ship registration system cannot be implemented.Secondly,suggestions and countermeasures for the international ship registration system under the free trade zone are put forward from the perspectives of legal regulations and supporting policies. |