Denna studie tittar på den tonnageskatt som infördes i Sverige 2017. Studien presenterar grundläggande information om tonnageskatt i Sverige och en jämförelse med dess grannländer Finland och Danmark för att ge läsaren förståelse för varför Sverige valt att anta detta nya system. Frågeställningen för studien handlar om hur det nya systemet påverkar rederier i praktiken genom en fallstudie av tre olika fartyg där dess ekonomiska reslutat under det gamla och det nya systemet presenteras i en resultatbudget i förenklad form. Vidare ställs frågan om fartygets storlek eller vilken fartygstyp det är, påverkar det ekonomiska resultatet positivt eller negativt. Studien visar att det är stor skillnad, mellan fartyg av olika storlek, om det är positivt eller negativt att ansluta sig till det nya systemet. Studien visar även att det är väldigt stora skillnader på kostnaden för det nya systemet beroende på vilken fartygstyp det rör sig om. / This paper takes a look at the tonnage tax implemented in Sweden in 2017. The paper presents basic information about the tonnage tax in Sweden and a comparison to its neighbouring countries Finland and Denmark to give the reader understanding why Sweden has decided to implement the new tonnage tax system. The paper asks the question of how the new system affects a shipping company in practice through a case study of three different vessels where the economic result is presented through a result calculation in simplified form. Furthermore the paper asks the question whether the vessels size or what type of vessel it is, affect the economic result, positively or negatively. The paper shows that there is a major difference, between ships of different sizes, whether it is positive or negative to adopt the new system. The paper also shows that there are large differences in costs for the new system depending on what type of vessel it concerns.

我國是航運依存度相當高的國家，惟近年來國籍船隊噸位逐年下降，此一情形不僅造成我國船員就業機會減少、國內航運周邊產業萎縮，對於我國在船舶航安管理、本國船員權益維護及國際海運社會地位皆有不良影響。因此，為提升國家的海事競爭力，我國自2011年起實施船舶噸位稅制，以該稅制取代傳統之營利事業所得稅，期能透過此一優惠稅制吸引航商回流，惟選擇適用之航運業者數並未如預期。故本文擬自稅負觀點探討此一原因，透過國內企業之設算案例，比較我國傳統所得稅制並考量選擇適用噸位稅制所需之其他要件，做為個案研究，冀能發現在此稅制之適用下可能存在之問題與風險，並提出相關建議，俾提供政府機關制定相關政策之參考。 / The national fleet’s tonnage has declined in the recent years, therefore the employment market for Taiwanese seafarers is gradually shrinking. Shipping-related industries have also been withering. Hence, there will be impacts on safety management, rights and interests protection of seafarers of R.O.C. nationality and the social status of international maritime transport. To raise the overall international competitiveness of shipping industry, Taiwan implemented tonnage tax scheme in early 2011 to replace conventional profit-seeking enterprise income with tonnage tax. The main purpose of this practice is to attract overseas carriers; however, the number of national vessels did not significantly increase as expected. The research probes into the underlying problems through the case of domestic enterprises under different taxation system. This thesis would provide valuable references to pertinent authority while setting development policies of national fleets.

戰後台灣的政治安定，立基於經濟發展，經濟發展取決於貿易傳動。在全球化的時代，經貿是台灣積極串聯世界、爭取生存茁壯的關鍵樞紐；對四面環海的台灣而言，能源及原物料之進口與轉化後財貨之對外貿易，全賴於海運實踐，台灣以一個海島型經濟型態「不斷向世界市場擴張」的過程中，國際海運是國家經濟與世界市場的實質聯結。國際海運因而成為台灣迎向全球與經貿發展的生命線，政軍安定的守護神。 本文主要的目的，在探討戰後(1950~2005)我國國際海運政策的治理模式與治理政策。台灣四面環海，具有發展國際海運的地理優勢，比較世界各國的發展，台灣地區的國際海運經營與發展，在世界上一直佔有相當重要的地位。然而，近年來，由於中國大陸的崛起，台灣則基於自身的考量，執行「戒急用忍」政策，遲遲不開放兩岸通航與協商航商西進，使得台灣的經濟優勢逐漸流失，國輪航商之經營環境也隨之惡化，本研究藉由歷史與結構的研究途徑，從戰後我國國際海運發展的歷史脈絡與結構變遷，就其治理模式與治理策略進行深入的探討。 除了經由文獻探討中，檢視我國國際海運政策的變革之外，進一步與我國國際海運的公經理人、學者與業者等共三十位專業人士，進行實證的訪問調查，獲得第一手的資料，然後與文獻分析所得相互驗證，進而歸納成結論，並就我國國際海運政策的治理模式與治理策略，提出建言。 / Abstract: Comparing with the development of other countries, water-surrounded Taiwan has to build up its international shipping industry to facilitate international trade and therefore stabilize its polity through economic development. Due to the geographic privilege, Taiwan also has its strength of developing international shipping for linking the national economy and the world market. The objective of this study is to explore the governance mode and strategies of Taiwan’s international shipping policy after the World War II. This study investigated the relationships among international politics, macroeconomic and international trade, government policy, and industry environment for the international shipping policy. In addition to literature review, this study interviewed public managers, scholars and industrial professionals to empirically collect the experienced data by “in-depth interview.” Through the integrated means, this study concludes that Taiwan’s international shipping policy has played an important role for developing the industry in each stage of Taiwan’s development on economy and international trade, whilst the government in Taiwan should seek more practical governance modes and strategies to cope with the challenges to come.