A Study On The Legal Issues Of The Vessel Tax Of China

As a means of transport,vessel can sail or anchor for carrying people or cargo.The vessel tax is a tax levied on the owner or manager of the ship in the period of keeping the ship.The vessel tax is a part of the vehicle and vessel tax in China.The main content of the vessel tax law are respectively stipulated in the Vehicle and Vessel Tax Law of the People's Republic of China and the Regulation on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China,and it has been five years since the enforcement on January 1,2012.Although many problems and deficiencies are existed in China's vessel tax law,there are a small number of scholars and students who make research on related issues,which is bad for the reform and perfection of the legal issues of China's vessel tax.In this paper,the author intends to make a systematic analysis of the related issues.This paper is divided into four parts:The first part is about the introduction to the general concept of vessel tax.In this part,the author respectively introduces the concepts and features of the vessel tax,and the position and function of the vessel tax in our tax system.The second part is mainly about the present situation and existent issues of China's vessel tax law.Introducing the related regulation of China,the author makes a further analysis of the existent issues of China's vessel tax law,such as: the function orientation of the vessel tax is unclear,the levy standards of the vessel tax is inconsistent with the characteristics of the property tax of vehicle and vessel tax,its taxable items are not covered all kinds of vessels,its levy standards violates the principle of fairness and so on.In the third part,the author mainly introduces the relevant provisions of foreign Vehicle and Vessel Tax Law,and draws a conclusion that the reform of China's vessel tax law can learn a lot from the successful experience of Brazil by the method of the comparative law.In the fourth part,the author further thinks about how to reform and improve the China's vessel tax law,mainly including how to clear the legislative purpose and function of the vessel tax law,how to levy according to the internal value of the vessel,how to perfect the taxable items and tax table of the vessel tax and how to elaborate the related regulations of the vessel tax law to make it fair.