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.     

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.     

Editorial: The UK shipping policy

The purpose of this paper is to consider some of the issues arising from currency fluctuations or currency disparities and in particular their effects upon freight earnings through the application of a currency adjustment factor (CAF).

The operation of CAFs has been a source of great concern to shippers and shipper's councils since their introduction some seven years ago. The basis of this concern has been the widening differential of applicable CAFs as a surcharge on basic freight rates. The CAF system has been regarded by many as iniquitous and punitive. Conferences have been accused of insulating themselves from currency losses due to exchange-rate variability consequent upon the introduction of flexible exchange rates in 1971. However, this mounting pressure has brought the operation of the CAF formula under close scrutiny especially from four sources.

(a) Some member Councils of the European Shippers' Council (ESC).

(b) The Japanese Shippers' Council (JSC).

(c) The question of the legality of differential CAFs under the Treaty of Rome

(d) Complaints from North Continental Maltsters.     

面对新税率的中外资航运企业

3月16日，备受社会关注的《企业所得税法（草案）》在十届全国人大五次会议上经审议表决，获得了高票通过。3月19日，国家主席胡锦涛签署了第63号主席令，正式公布了《中华人民共和国企业所得税法》。从2008年1月1日起施行的这部新税法规定，外资企业将与内资企业一样缴纳统一的25％所得税，不再享有税收优惠。     

The effects of the Chinese fiscal system in shipping: a comparison with the UK regime

Assessing the effects of fiscal systems on investment in shipping by using the discounted cash flow technique has recieved much attention over a number of years. This paper examines the recent change in the business environment of Chinese shipping companies and argues for the relevance of using the same technique in the Chinese context. The technique which has been developed over the years is outlined and the current Chinese and UK fiscal systems applied to shipping are described. Based on the comparison and analysis of the effects of the two systems, some policy implications are made.     

The effects of the Chinese fiscal system in shipping: a comparison with the UK regime

Assessing the effects of fiscal systems on investment in shipping by using the discounted cash flow technique has recieved much attention over a number of years. This paper examines the recent change in the business environment of Chinese shipping companies and argues for the relevance of using the same technique in the Chinese context. The technique which has been developed over the years is outlined and the current Chinese and UK fiscal systems applied to shipping are described. Based on the comparison and analysis of the effects of the two systems, some policy implications are made.     

伦敦国际航运中心和英国航运业的动态演变规律研究

以伦敦国际航运中心现状为出发点,从经济贸易、全球生产网络、集聚集群以及信息通讯技术等方面分析了英国航运业与伦敦国际航运中心的相互关系和经济贡献,进而提出了国际航运中心和国际航运服务中心各自的形成机制、演变规律以及发展方向.尤其指出,作为一个极具竞争力的全球性产业,若无强有力的国内航运业直接支持,不仅国际航运中心的地位将会转移消失,而且国际航运服务中心的主导地位也会受到威胁.     

浅谈船舶安全检查中的吨位核查

详细阐述《1969年船舶吨位丈量公约》在船舶安全检查中的应用,并着重介绍吨位丈量的重要性、吨位估算和计算的基本原理及方法,在船舶安全检查中如何核查吨位。     

结构性减税：2009年税收政策的主基调

在全面分析当前国际国内形势的基础上,不久前闭幕的中央经济工作会议,把保持经济平稳较快发展明确列为2009年经济工作的首要任务。而且,围绕保增长这条主线,推出了一揽子的宏观调控举措。其中,可归入税收政策系列并将成为2009年中国税收政策主基调的举措,就是实行结构性减税。     

谈AIS对船舶操纵和避碰的影响

根据AIS的主要功能和所提供的信息,结合实际应用进行了分析阐述了AIS对船舶操纵和船舶避碰的影响。     

Ocean shipping deregulation restructures the liner shipping industry

Significant pro-competitive changes were made to the Shipping Act by the Ocean Shipping Reform Act (OSRA). The most notable of these was the shift away from public tariffs and publicly available contract rates to confidential rates using individually negotiated service contracts. The number of individual member service contracts has risen dramatically since OSRA went into effect in 1999. These statistics support the argument that OSRA was able to bring more competition to the industry. However, the theory and empirical evidence of the Act’s success in improving the performance of the liner industry serving the Transatlantic and Transpacific trade routes, which are two major trunk roads subject to the jurisdiction of the US, are not so compelling. This article employs the theory of joint product to assess the impact of OSRA on the shipping market structure and competition of two major east–west arteries after 1999. This article considers head haul and backhaul container shipments as joint products. Two simple statistical equations are derived to reinterpret Smith’s condition of joint product. The empirical results confirm that the market structure of Transatlantic and Transpacific trade lanes are competitive.     

西门子:绿色航运守望者

作为一个历经百年岁月洗礼的老牌企业,西门子进入中国也有着久远的历史,其信息与通讯、自动化与控制、电力、交通、医疗、照明以及家用电器等领域的绿色环保产品已经深深融入到中国百姓的日常生活中。如今,随着绿色船舶的风起云涌,船舶节能、环保、高效航行受到船东、船厂越来越多的关注,西门子一直致力于推广的电力推进系统系列解决方案毫无疑问地成为"绿色"市场上的抢手货。绿色环保的理念再次被西门子完美演绎。     

“1000万总吨”完美收官

不经意间,2010年的日历即将翻到最后一页。回首波澜壮阔的2010年,中国船级社(CCS)每一个人的心情都久久难以平息,因为这一年,CCS单年新造船检验超过1000万总吨,一举创下新造船检验的历史新纪录。为了确保1000万总吨新造船安全落地,CCS上下一心,开始了一场史无前例的"攻坚战"。     

27 000 t散货船结构设计中的若干问题

随着国际船舶协会（IACS）对散货船要求的提高，本文以27000t大湖型散货船首制船为例，对其进水情况下的总纵强度、首部抗拍击强度、冰区加强、船体振动等问题作一阐述，并在首制船设计基础上，对控制船体结构重量提出了某些措施，以供参考。     

Green shipping management capability and firm performance in the container shipping industry

This study empirically identifies crucial green shipping management capability and examines its impact on firm performance using survey data collected from container shipping firms, including shipping companies and agencies. Exploratory and confirmatory factor analysis is performed to identify three critical green shipping management capability dimensions, namely, greener policy, greener ships, and greener suppliers. In this study, firm performance is categorized into environmental performance and financial performance. The results indicate that a greener policy has a direct and positive influence on both the greener ships and the greener suppliers factors. Greener ships and greener suppliers are found to have an indirect and positive influence on financial performance through environmental performance. Accordingly, this study suggests that container shipping managers could focus on organizational green shipping management capability, specifically regarding policies, ships, and suppliers, to improve their environmental and financial performance. The theoretical and practical implications of the findings for container shipping firms have been discussed.