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本文对世界各国的吨税制度进行了比较、分析和评价,在此基础上进一步提出我国可以在适当时机引入吨税,以促进远洋运输业的发展。
This article compares and analyzes the tonnage tax system of all the countries in the world. On this basis, it further suggests that China can introduce the tonnage tax at an appropriate time to promote the development of the ocean shipping industry.