Tonnage tax: is it working?

The introduction of the tonnage tax for shipping companies has been a response to the declining fleets in many European countries. There are strategic and commercial reasons why a maritime presence is desirable, not least of which is to maintain an important skill base. Although regimes have differed they all offer some form of preferential rates of tax for those ships on the register. In certain cases this tax subsidy has been linked to a requirement to train seafarers, notably in the UK. This article analyses the impact of the tonnage tax system and its success in achieving its objectives of fleet expansion and employment with particular reference to the UK.     

UK tonnage tax: subsidy or special case?

Following the introduction of tonnage tax for UK-based shipping companies in 2000, the industry now has the opportunity to opt for a tax regime that is beneficial in contrast to the corporation tax applied to most other sectors. This paper aims to summarize the tonnage tax scheme and then to go on to assess whether its introduction was appropriate. In doing so, it assesses whether the benefits it brings to the UK shipping industry are in fact fiscally justifiable in terms of the advantages that have been suggested recently by a number of commentators. These are claimed to derive from the comparative advantage of the UK shipping industry, the need for more skilled on-shore shipping staff with sea-going experience, and in terms of sustaining the maritime cluster typified by the maritime activities of the City of London.     

Developments in UK shipping: the tonnage tax

The new UK Government, elected in May 1997, came to power with a commitment to reverse the decline of the UK shipping industry and enhance the employment prospects of UK seafarers. The Government commissioned Lord Alexander of Weedon to investigate the case for a tonnage tax. In this paper, the economic arguments for supporting the UK shipping industry are reviewed. There is some evidence that the UK holds a comparative advantage in world markets in key sectors of the shipping industry and on-shore maritime related activities, but is being undermined by lower foreign taxes. In the absence of government support, the UK shipping industry is likely to continue to decline, and, by further reducing the supply of qualified UK ex-seafarers, put at risk the successful on-shore activities. Various measures that might be used to support a national shipping industry, e.g. a tonnage tax, are considered. The paper concludes by discussing the likely impact of the tonnage tax on the UK's shipping industry.     

Developments in UK shipping: the tonnage tax

The new UK Government, elected in May 1997, came to power with a commitment to reverse the decline of the UK shipping industry and enhance the employment prospects of UK seafarers. The Government commissioned Lord Alexander of Weedon to investigate the case for a tonnage tax. In this paper, the economic arguments for supporting the UK shipping industry are reviewed. There is some evidence that the UK holds a comparative advantage in world markets in key sectors of the shipping industry and on-shore maritime related activities, but is being undermined by lower foreign taxes. In the absence of government support, the UK shipping industry is likely to continue to decline, and, by further reducing the supply of qualified UK ex-seafarers, put at risk the successful on-shore activities. Various measures that might be used to support a national shipping industry, e.g. a tonnage tax, are considered. The paper concludes by discussing the likely impact of the tonnage tax on the UK's shipping industry.     

Estimation of capacity utilization in world shipping

The surplus of tonnage which has characterized the shipping industry for over a decade has severely affected profitability and investment opportunities in the industry. This has prompted various schemes to reduce the surplus. A proper assessment of the size of the surplus is an essential requirement for sound policy measures. This paper, which focuses on the tanker sector, examines selected methods used to compute surplus tanker tonnage and proposes other methods. It observes that methods currently used give estimates of surplus tonnage which are basically identical to those obtained by using alternative methods. It concludes that while from 1984 the surplus tanker tonnage has been declining, from 1986 the decline has been rather small and the volume of the surplus is likely to stabilize in the next few years at more or less current levels. However, the paper points out conceptual and practical problems of determining the appropriate base periods or base operating conditions upon which surplus tonnage may be computed.     

Assessment criteria for the sustainable competitive advantage of the national merchant fleet from a resource-based view

To determine the competitive advantage of the national merchant fleet, based on the resource-based view, we collect competitive advantage assessment factors from literature, and use the analytic hierarchy process methodology to compare the importance of assessment dimensions and variables. The article's conclusions include a recommendation that the government review the current allocation of resources and implement measures to reinforce the national merchant fleet. This study's findings can be summarized as follows: (1) Criteria dimensions are ranked in the order of competitive strength, organizational capability, tangible assets, and intangible assets. (2) Criteria variables can be ranked in the order of freight revenue, cargo loading ratio, accuracy of shipping schedule, dead weight tonnage, number of vessels, standard of customer service, reputation of shipping company, cargo transportation volume, gross tonnage, sailing frequency, shipping knowledge, fleet specialization, number of crewmen, and fleet technological level. (3) The government should review existing maritime regulations and measures in order to formulate specific and transparent policies, and seek to adopt optimal alternatives from other countries concerning such issues as tonnage tax, bilateral income tax reduction or exemption agreements, second-registration mechanisms and shipbuilding basis, etc.     

Explaining variations in national fleet across shipping nations

Many studies on national shipping attribute the declines in national fleets of developed economies to the lack of comparative advantage, but little has been done so far to identify factors contributing to countries’ shipping comparative advantage using a systematic approach. Although shipping markets are highly international and competitive, it is not clear whether tonnage owned by countries is governed by country-specific factors. This paper seeks to explain variations in nationally owned fleet across shipping nations. The main variable of interest is national fleet tonnage owned by country of domicile as opposed to registered tonnage. The results of econometric analysis using data from 84 shipping nations indicate that various country-specific factors do indeed contribute to variations in fleet tonnage across shipping nations, albeit at different levels of significance. Financial market development, external trade, ship registration, shipbuilding and shipping history appear to have the most significant impact, followed by the level of development and technology and maritime policy. Based on the results of analysis, implications for policy and future research are also discussed.     

2万吨级多用途船船型试验研究

对2万吨级多用途船船型进行了试验研究，该船与相近吨位船舶相比，傅氏数高，方型系数大，船型优化设计有一定的难度，在吸收国内外先进经验，分析上海船研所同类型多用途船船型研究资料的基础上，先后设计了2个方案的球艏线型，通过试验分析比较，优选出推荐船型。优选船型有效地解决了该船的快速性问题，性能优良，可供船舶设计及建造部门使用。     

The decline of the UK merchant fleet: an assessment of government policies in recent years

This paper attempts to outline the evolution of UK shipping policy since the mid 1980s, in the context of the decline of the UK Merchant Marine. It provides an analysis of the action, or inaction, of the UK government during the period up to 1991, and assesses whether a coherent and logical policy has been developed. In so doing it evaluates whether the UK is in line with the actions of the EC and its other maritime competitors in the field of shipping policy and whether, as a consequence, the decline of the Merchant Marine has been actively hindered or helped. An assessment is also made in the light of continuing political developments in the UK, and those predicted for the coming months.     

浅谈海船吨位丈量

文中介绍了船舶吨位相关知识,提出了船舶总吨位、净吨位的丈量简易估算、计算方法以及在安检中对船舶吨位的核查计算。     

长江上游船舶大型化对典型污染排放的影响

长江上游船舶大型化趋势明显,评估其对典型污染排放的影响对航道建设规划具有重要意义.收集计算长江上游船舶吨位、船舶交通流、船舶燃油消耗及典型污染物排放等数据,分析了长江上游船舶大型化对典型污染物排放的综合影响.结果表明:1)2008—2019年长江上游三省一市船舶平均吨位从249 t增加到874 t,船舶流量显著减小,货...     

关于船舶压载水和沉积物控制和管理问题（上）

按压载水管理公约第18条规定,本公约将自第30个国家（其合计商船吨位占世界商船总吨位的35％）交存批准、接受、核准或加入文件之日12个月后生效。截止2009年5月31日,只有18个国家（其合计商船吨位只占世界商船总吨位的15．36％）交存了相关文件,故公约尚未生效,预计还需5至10年才能生效。但为了保护我国的海洋环境免遭压载水的污染,我们必须提前做好其生效的准备,并在适当时加入公约。公约规定,在通常情况下,压载水排放只能按照《船舶压栽水和沉积物控制和管理规则》（简称“规则”）的各项规定进行。     

长江航运企业的国际化经营战略

勿庸质疑,吨位对任何一条船都是非常重要的数据,因为吨位除了表征船舶的大小和运输能力外,还是船舶一些收费和安全配额的基准,所以准确计算一条船的吨位十分重要。     

高密度中低速全垫升气垫船越峰问题的探讨与实践

1吨级试验艇属于高密度中低速气垫船,其与气垫密度成平方关系的阻力峰值较大而设计推力相对较小,经采取措施解决了越峰困难问题。原阻力计算方法在阻力峰值处的计算结果不够精确是原因之一,故根据移动压力面兴波理论编制了直接计算兴波阻力的程序,使计算越峰所需推力更接近试验结果。理论计算与工程实践表明,在设计高密度中低速气垫船时需特别关注越峰性能校核,建议第一阻力峰处设计越峰裕度在原计算方法基础上应修正至不小于30%为宜。     

大连港国际邮轮码头水域平面尺度优化

大连港老港区已建成百年,口门、港池等港口设施早已形成。为适应日益大型化的国际邮轮靠泊需要,深入分析国内外规范,并结合船舶航行模拟试验的研究结论,优化水域平面尺度,最大限度利用现有港口设施,以满足更大吨级的国际邮轮靠泊需要。     

内河船舶流当量系数研究

为使不同航道、交通条件下的混合交通量之间具有可比性,建立一个统一的换算关系,从分析船舶的避碰领域和船舶吨位与面积的函数关系入手,提出了基于船舶平均吨位的船舶流当量系数的计算方法,并利用此方法对京杭运河的标准船型进行了计算。计算结果表明:京杭运河船舶交通流的折算系数符合航道的实际运行情况,能够实现现实交通流与理想交通流的流量之间的等量转换,为内河交通工程学的进一步发展奠定了基础。     

The Maritime Labour Convention, 2006—reflections on challenges for flag State implementation

This paper begins by providing a brief overview of the International Labour Organization’s Maritime Labour Convention, 2006 (MLC, 2006), noting that this Convention, often called the “Seafarers’ bill of rights”, seeks to achieve both social and labour rights (“decent work”) for seafarers and fair competition (achieving a level-playing field) for shipowners. It has been described as the “fourth pillar” of the international maritime regulatory regime complementing the major International Maritime Organization conventions. The paper provides a brief update on international efforts to achieve the 30/33 formula needed to bring the Convention into force [at present, the tonnage element, 33% has been achieved already with coverage now at 54% of the world fleet (by gross tonnage), with 18 ratifications]. It then explores challenges faced by flag States in connection with capacity to implement the ship inspection and certification system under the MLC, 2006 and other difficulties with respect to legal implementation by the flag States. The paper also comments on some challenges in connection with port State, coastal State and labour-supplying State responsibilities. The paper points out that the MLC, 2006 is a comprehensive code that covers diverse issues and a wider range of both ships and seafarers than previous conventions. It often requires interdepartmental cooperation to implement its requirements at the national level. The paper concludes that, despite the slower pace of ratification in some regions, largely because of the recent economic and other crises, it appears that many actors in the maritime sector are already actively engaged in MLC, 2006 implementation, often ahead of governments. The question is not “if” but “when” the formula will be achieved to allow the MLC, 2006 to enter into force.     

7万吨级与5万吨级码头造价比较

讨论结构近似、吨级相近的码头造价随持力层埋深的变化规律，尤其指出当持力层埋深超过某一限度时，会出现吨级增加、造价反而降低的反常现象，可供同类工程参考。     

75000t散货船阻力预报方法研究

在75000t散货船的设计建造过程中,主机的选型和功率的确定至关重要,这都取决于船舶在静水中以一定航速航行时的阻力值。本文对船舶阻力研究的三种方法,经验公式估算、船模试验和CFD数值计算进行介绍,并以75000t散货船为例讨论三种方法的预报阻力的可行性,以供设计者参考。     

船舶吨位丈量技术问题研究

分析了历年来生效的吨位丈量规范或法规，比较了各个时期规范、法规的异同点，并结合实际案例，提出了进行吨位丈量时应注意的事项。同时，为了提高吨位丈量的准确性，对法规提出了若干合理化建议。