摘要
中国有限合伙的船舶投资基金已经成立,对外国成熟的船舶融资模式进行借鉴和研究,有助于国内船舶融资模式的完善和创新.KG模式是德国最为主要的船舶融资渠道,通过对KG模式的兴起,德国的航运政策、有限合伙制度、税法和吨位税制等方面的论述,探寻KG基金在吨位税制下的合理存在及其业务方式,为创新设计适合中国的船舶融资模式提供有益参考.
Limited partnership ship investment fund has been established in china in 2009,it will be good for the Chinese counterparts to study the well-established ship finance model abroad. KG model is the main source of German ship finance,the rise of the German KG model are closely relating to the German shipping policy,limited partnership system,tax law and tonnage tax regime. This paper will discuss these factors and give an insight in the KG model.
出处
《广州航海高等专科学校学报》
2014年第4期25-27,共3页
Journal of Guangzhou Maritime College
关键词
航运政策
有限合伙
税收安排
KG
KG
Shipping policy
Limited Partnership
Tax Arrangements
