战后,日本根据经济及海运业发展阶段性需求,采取了特别折旧、减税、所得特别扣除、缩短船舶耐用年限及特别准备金等多样化的税收措施,对增加企业的资金积累、节约能源、降低航运成本、促进海运业的合理化、提升海运业整体竞争都发挥了重要作用。值得我们借鉴。 After the war, Japan took various tax measures such as special depreciation, tax deduction, special deductions, shortening the life-span of vessels and special reserves in light of the phased needs of the economic and maritime transport industries, and increased the capital accumulation and energy conservation of enterprises , Reducing shipping costs, promoting the rationalization of the shipping industry and enhancing the overall competitiveness of the shipping industry. It is worth learning from us.