제주선박등록특구제도와 국제선박에 대한 조세 감면규정의 문제점

Abstract

With the establishment of ‘Jeju Special Economic Zone for the International Ship Registration’, the total amount of tax money for the registration and maintenance of Korean ocean-going vessels in Jeju has been reduced, compares to the past. However, it is true that the burden of taxation on ships registered in Jeju is still heavier than other international ports which compete with Jeju for the invitation of ships for the registry or nations which provide ‘Flags of Convenience’. Furthermore, not only the kinds of taxation for the register and maintenance of ships in Jeju are more than other competitors, the legal system for tax imposition is also more complicated than other nations. These problems would likely to be factors which would weaken the competitiveness of Jeju as the International Ship Registration. It must be kept in mind that foundation of ‘Jeju Special Economic Zone for the International Ship Registration’ not intended to compete with other Korean local ports, but to contend with other international ports such as Hong Kong, Singapore. Therefore, it is highly recommended that for the purpose of making Jeju as a substantial International Free Economic Zone, the total tax imposition system shall be revised and simplified and the burden of taxation and fees on ships registered in Juju must be lessened to the same levels of other major ports for the flags of vessels.