在荷属安德列斯有两种征税方法可供船东自行选择:一是直接预付的船舶吨税;二是以优惠于国外税率的利得税。船东可以自由选择任何一种税种。但一经选定,船东就要按自己所选择的税种,连续纳税五年,此后,船东又可以重新决定是保留原来的还是另选一种税种。不论选哪一种都是五年纳税期。如果船东选择吨税,则自动免除利得税,反之亦然。 There are two methods of taxation available in the Netherlands Antilles for the owner to choose at his discretion: one is the tonnage tax on ships directly prepaid; the other is the profits tax on concessions at foreign rates. Owners are free to choose any kind of tax. However, once selected, shipowners will pay taxes continuously for five years according to the tax they choose. After that, the owners can decide again whether to retain the original tax or another type of tax. No matter what kind of election are five-year tax period. If the owner chooses to pay the tax, profits tax is automatically waived and vice versa.