关于《海商法》第五十五条的适用,司法实践中存在两种不同的态度。以武汉海事法院为代表采用的“直接相减法”错误地将市价损失纳入了赔偿范围中,本质上曲解了《海商法》的立法本意。而最高院采用的“贬损率法”却巧妙地排除了市价损失、关税等因素,相比之下更符合立法本意。“贬损率法”为计算货损赔偿的司法实践开辟了一条新途径,值得各地海事法院借鉴。 With regard to the application of Article 55 of Maritime Code, there are two different attitudes in judicial practice. The “Direct Subtraction Method” adopted by Wuhan Maritime Court mistakenly included the market price loss in the scope of compensation, essentially misinterpreting the legislative intent of Maritime Law. The “derogatory rate method” adopted by the Supreme People’s Court cleverly ruled out the factors such as market price loss and tariffs, which are more in line with the legislative intent. “Derogatory rate method ” has opened up a new way for the judicial practice of calculating cargo damage compensation, which is worthy of reference from the maritime courts all over the world.