近年来,一些国家面临船舶流失问题,影响了这些国家远洋运输事业的发展,并带来一系列其他负面影响。一些国家为应对船舶流失问题,引入“吨税”。吨税又被称为吨所得税,是公司所得税的替代税种,远洋运输企业可以在传统的公司所得税与吨税之间进行选择。学者们从定性和定量两个方面研究了税收对船舶设籍的影响;对吨税进行了经济分析,包括各国实行吨税的必要性、吨税的优缺点;并对各国实行的吨税制度进行了比较研究。本文对学者们的观点进行了归纳总结与评价。 In recent years, some countries have been facing the problem of ship loss, affecting the development of ocean-going shipping in these countries and have brought a series of other negative effects. Some countries have introduced “tons of tax ” in response to the issue of ship loss. The tonnage tax, also known as tonnage tax, is an alternative tax on corporate income tax that ocean shipping companies can choose between the traditional corporate income tax and the tonnage tax. Scholars have studied the impact of tax on the ownership of ships from both qualitative and quantitative aspects; conducted an economic analysis of the tonnage tax, including the necessity of implementing the tonnage tax in various countries and the advantages and disadvantages of the tonnage tax; and the tax system of tonnage Conducted a comparative study. This article summarizes and evaluates the scholars’ opinions.