【摘要】 根据调查得到的福建省东山县单船底拖网渔业的生产数据,本文就税费在实际生产中对捕捞能力变化的可能影响进行了实证分析。研究表明:税费对捕捞能力的控制作用是比较明显的。目前我国近海捕捞渔业征收的渔业税费之所以不能起到控制捕捞能力的作用,主要是因为其费率过低。另外,税费政策能有效提高捕捞行业的整体生产效率,这是税费政策较其他渔业管理措施的优势所在。若在执行税费政策的同时,能根据渔区的实际情况规定渔区雇工的最低工资,则可以在达到控制同样捕捞能力数量目标的同时降低费率,增加税费制度在渔区的可行性。更多还原

【Abstract】 According to production statistic data of the otter trawls fishery in Dongsan county,a demonstration analysis on the effect of probable variation of fishing capacity by collecting tax has been conducted.The analysis indicated that there was an obvious role in controlling fishing capacity by collecting tax or fee.But,why currently the fishing capacity in the offing cannot be controlled by collecting tax or fee? Because that the tax rate is too low.In the same time,the tax policy can play effective role of increasing the fishing production efficiency.This is one of the advantages in comparing with other fishery management measures.Moreover,if the tax or fee policy could be carried out,the minimum wage of employee could be regulated in the light of actual situation in the fishing area,the aim of controlling fishing capacity would be achieved as well.In addition,if tax or fee rate could be decreased,the tax or fee system would be more feasible in the fishing area.更多还原