1993年我国拆船业继续稳步发展,全年废船进口成交量超过了1992年,从而巩固了我国的世界拆船中心地位。1994年国家推出了大力度的税制改革方案,新税制规定,自1994年1月1日起进口废船除需交纳17％的增值税外,大船(2万载重吨以上)还需交纳3％的关税,小船(2万载重吨以下)还需交纳6％的关税。这将对我国1994年废船市场产生下列直接影响: In 1993, China’s ship recycling industry continued to develop steadily. The import volume of scrap ships surpassed that of 1992, thus consolidating China’s position as the world’s center of ship recycling. In 1994, the state introduced an effort to reform the tax system. According to the new tax system, since the import of used ships from January 1, 1994, in addition to paying 17% VAT, the ship (20,000 DWT or above) still has to pay 3% Tariffs, small boats (20000 deadweight tons below) also need to pay 6% tariffs. This will have the following direct impact on China’s market for used ships in 1994: