目前我国船舶海外移籍的状况比较严重 ,原因主要包括国内在造船能力、融资环境和税收政策等方面的劣势 ,其中最直接的是过高的船舶进口关税和增值税。作为一个发展中国家 ,我国船舶移籍比例明显偏高 ,从而产生一系列负面影响。为吸引船东回籍 ,我们应该调整完善财税政策 ,同时也可借鉴西欧经验引入国际船舶登记制度。 At present, the situation of overseas relocation of ships in our country is rather serious. The reasons mainly include the disadvantages of domestic shipbuilding ability, financing environment and taxation policies. Among them, the most direct ones are excessive import duties and VAT on ships. As a developing country, the proportion of China’s ships migrating is obviously high, resulting in a series of negative impacts. In order to attract owners of home ownership, we should adjust and improve our fiscal and taxation policies and at the same time draw on the experience of Western Europe to introduce the international shipping registration system.