臺灣博碩士論文加值系統

近年開放設籍國家採取寬鬆管制與優惠措施吸引全球船舶入籍，導致許多國家面臨船噸嚴重出籍。依據聯合國UNCTAD (2007)資料顯示，我國輪僅剩407萬餘載重噸，且有持續惡化趨勢。國內外許多船籍相關研究，卻顯少針對臺灣船籍選擇影響因素進行滿意度分析，或僅建議構建第二船籍制度卻無具體方案內涵。因此本文應用層級分析法(AHP)探求船籍選擇影響因素及船籍選擇偏好之差異。並採用重要與表現分析法(IPA)與重要表現與容忍分析法(IPTA)評估船籍選擇影響因素優先改善之順序，並探討全球設籍制度，作為構建臺灣第二船籍制度之具體建議，研究結果如下：
1.船籍選擇影響因素研究結果顯示，就四個目的層而言，以「經濟與財稅考量」最為重要。其中以「船員成本高低」為首要關鍵因素。
2.船籍選擇影響因素滿意度分析顯示，應最優先改善「兩岸航行限制」與「優惠獎勵措施」；其次優先改善「設籍稅捐規費」；第三優先改善「雙重船級費用」、「船舶戰時徵用」與「船員所得稅捐」；第四優先改善的準則為「行政程序效率」與「光船租賃設籍」。
3.構建臺灣第二船籍制度，本文建議措施為：(1)推動兩岸直航，且建議暫以其他旗幟代替國旗。(2)船舶戰時徵用時，政府予以補助。(3)船員僅保留船長及/或輪機長僱傭國籍船員，且提供國籍船員免稅優惠。(4)開放更多認可的船級協會。(5)開放全球船舶均可入籍。(6)允許光船租賃船舶入籍與除籍。(7)採用噸位稅制取代營利事業所得稅制，且設籍規費計算單位改以船噸計費。
本文研究結果可以提供航運公司作為營運策略研擬，與政府單位檢討船籍政策之參考。

In recent years, the open-registry countries offer less restrictive regulations and preferential policies to attract more vessel tonnages to flag in, which results in flagging-out in many other countries. According to the statistic of UNCTAD, the total deadweights of national tonnages in Taiwan is 4.07 million deadweights, and the tonnages are still going down. There have been many literature related to ship registry published in Taiwan and other countries; however, only few of them analyze the degree of satisfaction the key influence factors of ship registry provides in Taiwan. Some just give the suggestion of establishing the second registry policy without any substantial details or methods. Therefore, this study used the Analytical Hierarchy Process (AHP) to construct a better hierarchical analysis framework to analyze the key influence factors of ship registry and the preference of ship registrations. In addition, the Importance-Performance Analysis (IPA) supplemented by “Tolerance” is adopted to evaluate the severity of the key influence factors needed improvements, investigate the ship registry policies and to construct a solid second registry policy for Taiwan. The outcomes are showed as follows:
1.Among the key influence factors of ship registry, the results indicate that “ Economy and tax reasons” is the most important, especially “Crew Costs” which is among the sixteen evaluation criteria in “ Economy and Tax Reasons”.
2.According to the analysis of the key influence factors on satisfaction, “Cross-Strait Operation Restrictions” and “Incentives” are the first two key influence factors requiring improvements. The second prior factor is “Registry and tax charges”, followed by “Dual class charges”, “Ship requisitions” and “Crew income taxes”. The fourth important ones are “Efficiency of Bureaucracy” and “Bareboat-charter registry”.
3.The contents of ship second registry in Taiwan: (1) Acceleration of direct flights between Taiwan and China; meanwhile, replace Taiwan’s flag with another flag.. (2) Ship requisitions with subsidies. (3) Hire Taiwanese crew to be the master and/or the chief enginner, and supply crews free of crew income taxes. (4) Open more Classification Societies. (5) Remove registry limitations in Taiwan (6) Allow the registry and cancellation of Bareboat-charter ships(7) Adopt Tonnage tax system to replace corporation income taxes and calculate registry charges with ship tonnages.
The study result can provide shipping companies in making relevant decisions and government a self-criticism of ship registry policy.

謝誌 i
摘要 ii
Abstract iii
目錄 iv
表目錄 vi
圖目錄 vii

第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究範圍與目的 3
1.3 研究內容與方法 4
1.4 研究流程與架構 6

第二章 文獻回顧與評析 9
2.1 航運自由化政策 9
2.2 船籍選擇影響因素 10
2.2.1 國際與組織規範 10
2.2.2 政治與市場環境 10
2.2.3 經濟與財稅考量 11
2.2.4 法規與制度限制 12
2.3 全球船舶設籍制度 13
2.3.1 船舶設籍制度分類 13
2.3.2 船舶設籍制度定義 15
2.4 航運國家對權宜船籍制度之因應 17
2.4.1 亞洲國家 17
2.4.2 歐美澳國家 179
2.5 綜合評析 20

第三章 全球航運國船噸與船籍制度現況分析 29
3.1 船噸現況分析 29
3.1.1 全球與臺灣 29
3.1.2 第二船籍國家 30
3.1.3 準權宜船籍國家 32
3.1.4 權宜船籍國家 33

3.2 船舶設籍制度案例分析 34
3.3 綜合討論 36
第四章 研究方法與分析架構 37
4.1 層級分析法與分析架構 37
4.2 重要與表現分析法 44
4.3 重要表現與容忍分析法 45

第五章 實證分析與討論 47
5.1 問卷調查與分析 47
5.2 船籍選擇關鍵影響因素之分析 48
5.2.1 整體評估權重分析 48
5.2.2 不同群體評估權重差異分析 49
5.3船籍選擇關鍵影響因素之滿意度分析 53
5.4 船籍關鍵選擇因素及其滿意度綜合討論 54
5.4.1 船籍選擇影響因素評估準則權重與滿意度之彙整分析 54
5.4.2 設籍方案選擇偏好之差異分析 58
5.5 臺灣第二船籍制度之建議措施 59
5.5.1 法規分析 61
5.5.2 船員分析 62
5.5.3 設籍制度分析 63
5.5.4 稅捐與規費分析 64
5.6 構建我國第二船籍制度之綜合評析 65

第六章 結論與建議 67
6.1 結論 67
6.1.1 船籍選擇影響因素及其滿意度方面 67
6.1.2 我國第二船籍制度之建議措施方面 69
6.2 建議 71

參考文獻 73

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