CWR > Volume 5(1); 2019 > Current Development
Research Paper
Published online: March 1, 2019

China's Practice in Vessel Tonnage Tax Collection: Legislation and Policy Evaluation

Deyi Ma
East China University of Political Science and Law
International Law School, East China University of Political Science and Law, No. 1575 Wanghangdu Road, Shanghai, P.R. China 200042
Corresponding Author:

ⓒ Copyright YIJUN Institute of International Law. This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License ( which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.


On December 27, 2017, the 31st session of the Standing Committee of the 12th National People's Congress passed the Vessel Tonnage Tax Law of the People's Republic of China. China's Vessel Tonnage Tax Law has basically maintained the stability of the vessel tonnage tax collection system and accorded with the basic national conditions of China's shipping industry. The system established by China's Vessel Tonnage Tax Law is basically a traditional vessel tonnage tax system, which is different from those implemented by many other countries. This paper explores the reason why China chooses to implement the vessel tonnage tax system and evaluates the policy within a certain scope and from a certain angle. It also examines the shortcomings of China's vessel tonnage tax system as well as the burden brought by it to the shipping enterprises and puts forward countermeasures and suggestions for reforming and perfecting the vessel tonnage tax system in China.

Keywords : Vessel Tonnage Tax System, Statutory Taxation, Policy Evaluation, Countermeasures and Suggestions

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