• 제목/요약/키워드: Container Tax

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컨테이너의 부산광역시 재정기여도 분석 (A Study on Financial Contribution of Container for Pusan Metropolitan City)

  • 이원일;김상구
    • 해양환경안전학회지
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    • 제5권1호
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    • pp.79-93
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    • 1999
  • By the IMF condition, tax revenues of local governments are decreasing, under these conditions, container tax take important proportion in financial resources in Pusan Metropolitan City. However the container tax have time limit until 2001, that is, purposeful tax. But after the creating container tax, the level of accomplishment is very insufficient. So for the activation of local economy, we need active study on the existence problem of container tax. Though the abolition of container tax item is frequently discussed in central government, If the worst case comes, namely the abrogation, it gives big damages to the financial management of Pusan Metropolitan City. Therefore the container tax should be existent for both residents and local government. Because the expansion rate of container tax is so rapid, it makes very critical contribution to the stability and sound condition of Pusan Metropolitan City's finances.

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부산시의 컨테이너세 징수에 관한 연구 (A Study on the Container Tax Collection of Busan City)

  • 김공원;곽규석;김근섭
    • 한국항해항만학회:학술대회논문집
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    • 한국항해항만학회 2002년도 춘계학술대회논문집
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    • pp.21-30
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    • 2002
  • Busan Port which is the representative social overhead capital facilities for international trade of goods has been the driving force for economic development in Korea. Therefore, the central government should play the major role in building a rear road to Busan Port in order that it may function as a mojor port of Northeastern Asia through the systemization of mutual assistance among connected facilities, completely equipped with port-related facilities befitting to the principal port of imports and exports. In this study, the validity of container tax is being examined, analyzing container tax which Is considered as an obstacle to the development of Busan Port and its purpose, and grasping the present conditions by the realistic speculation on container tax issues and its abolition. First, the port rear road as a social overhead capital facilities, which connects port and expressway, should be considered as part of port, and port is social overhead capital invested by government. Second, the susan City imposes on container tax. As a result, a shipper and a shipping company are paying a double charge by paying container tax with port dues. Third, someone argues that port rear road is constructed as container truck generates much traffic, but it is unreasonable to conclude that container truck is seed of traffic jam because according to traffic survey of Busan City, container truck occupies only 1.45% of total traffic Forth, it has bad influence upon the competitiveness of Busan Port as Northeastern logistics base, as other ports who are competing with Busan Port like Singapore. Hong kong, Kobe make their competitiveness strong by decreasing the cost of pore dues

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부산시의 컨테이너세 징수에 관한 연구 (A Study on the Container Tax Collection of Busan City)

  • 김공원;곽규석;김근섭
    • 한국항해항만학회지
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    • 제26권2호
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    • pp.167-175
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    • 2002
  • 부산항은 우리나라의 대표적인 사회간접자본시설로서 국가경제발전의 견인차 역할을 수행해 왔다. 그러므로 항만관련시설들의 상호 보완적인 시스템화를 통하여 부산항을 세계 제일의 물류기지로 발전시켜 향후 동북아 물류중심항으로의 기능을 원만히 수행할 수 있도록 정부가 부산항 항만배후도로의 시설주체가 되어야 한다. 이에 본 논문에서는 부산항의 발전을 저해하는 컨테이너세의 문제점과 폐지에 관한 현실적인 접근을 통해 컨테이너세와 그 용도에 관한 분석 및 현황파악을 바탕으로 컨테이너세의 타당성 여부를 검토하여 다름과 같이 정리하였다. 첫째, 항만에서 역외 고속도로까지를 연결하는 항만배후도로는 항만의 일부분이므로 정부가 시설투자의 주체가 되어야 한다. 둘째, 컨데이너세를 징수함으로써 화주와 선사는 수출입 물류비와 함께 컨테이너세를 추가적으로 지불하여 상당한 비용적 부담을 안고 있다. 셋째, 공컨테이너 또는 환적컨테이너의 수출입 비중은 상당히 높아, 부산시 교통체증을 유발하는 요인으로 작용하고 있으나, 부과대상에서 제외되고 있어 컨테이너세 부과대상의 형평성에 크게 어긋나고 있다. 넷째, 동북아 물류허브항만이 되기 위하여 중국, 대만, 일본의 경쟁항만들은 항만비용의 절감을 통해 경쟁력을 향상시키고 있는 반면, 부산항은 컨테이너세라는 추가적인 세금을 부과함으로써 가격 경쟁력의 약화를 가져와 동북아 물류허브항만으로 육성하기 위한 전략에 큰 차질을 빚고 있다.

A Study on Competitiveness Improvement of Chittagong Container Port

  • Haque Md Jubair;Woo-Chul Ahn
    • 아태비즈니스연구
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    • 제14권1호
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    • pp.439-451
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    • 2023
  • Purpose - Market structure is crucial to identify as it defines the market states for new and existing container ports to perform within a given region. the study aims to compare the major ports in the Bay of Bengal in the context of Chittagong Port. Design/methodology/approach - For this study, the past 9 years of container volume data have been collected and analyzed through the HHI index, BCG matrix and shift effect analysis. Based on the analysis, this study has found that the Chittagong Port is in an oligopoly competitive market structure. Findings - The findings have shown that port in low market share and low growth in very recent years with the moderately concentrated ports HHI index. The shift effect analysis shows that the container volumes shifted from one port to another in the 2019 and 2020 periods. This study is the pioneer study in the Bay of Bengal region to identify the market structure, analyze market share and growth, and analyze the market concentration. Research implications or Originality - Future recommendations for the port authority is to take advantage of geolocation; attract international; tax exemption, faster clearance process, reduced waiting charges; increasing storage and technological machinery; promoting maritime logistics education; promoting Chittagong tourism; collaboration with other countries. Also, this study can be used as basic data for the establishment of a new supply chain between Korea and Southwest Asia for the Korean government and companies.

외항선사(外航船社)의 수출입(輸出入) 컨테이너 내항운송(內航運送) 허용(許容)에 따른 문제점(問題點)과 내항해운(內航海運)의 육성방안(育成方案) (Permission of Costal Carriage of Import-Export Containers by Ocean Liner Carriers and Growth Plan of Costal Shipping Industry)

  • 하영석;정근존
    • 무역상무연구
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    • 제19권
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    • pp.96-118
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    • 2003
  • Government tries to revise the article 25 in Korea Maritime Transport Act which describes subject of coastal carriage for exported-imported container cargoes. The subject of coastal carriage will be replaced coastal carrier by ocean liner carrier according to the revised article 25. By adopting the revised article, coastal shipping industry will be deteriorated in terms of returns on investment, sales and etc. Even though the revision is inevitable to harmonize the flow of exported-imported container cargo movement, coastal shipping industry should be developed and restructured to get competitive power and to set up an efficient international logistics system. To enhance competitive power of coastal shipping companies successfully, government must realize the importance of coastal shipping, and aid the industry through various methods such as arrangement of law and regulation, indirected financial assistance, decrease of tax rate, etc.

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시스템 다이내믹스를 이용한 해운정책이 우리나라 외항선대 증가에 미친 영향에 관한 연구 (Analysis of the Influence of Shipping Policies on the Expansion of Korea's Merchant Fleet Using System Dynamics)

  • 김성범;전준우;여기태
    • 한국항만경제학회지
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    • 제31권2호
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    • pp.23-40
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    • 2015
  • 본 연구는 시스템 다이내믹스 기법을 활용하여 주요 해운정책이 우리나라 외항선대 증가에 미치는 영향에 대하여 분석하는 것을 목적으로 하였다. 시뮬레이션을 위해 사용된 변수는 2005년부터 2013년까지 우리나라 해운기업이 보유한 선박척수와 총톤수, BDI, HRCI, CCFI, WS, 달러 대비 환율, 세계 선대규모, 우리나라 해운업계 부채비율 등이고, 해운정책이 외항선대 증가에 어떤 영향을 주는지를 검증하기 위하여 국제선박등록 톤수, 정책금융기관의 해운기업에 대한 대출액수, 톤세제 적용기업의 수, 선박펀드 규모 등 4가지 정책변수에 대해 민감도 분석을 실시하였다. 예측값의 정확도를 파악하기 위해 절대평균 오차비율(MAPE) 검증을 실시하였는데, MAPE 값이 3.46%로서 10%이내에 해당하여 매우 높은 정확도를 가지는 시뮬레이션 모델로 평가되었다. 민감도 분석결과, 국제선박등록 톤수, 정책금융기관의 대출액수, 선박펀드 규모, 톤세제 적용기업의 수의 순으로 영향도가 큰 것으로 분석되었다.

국제물품매매계약에서 포장의 계약적합성에 관한 연구 (A Study on Conformity of Packing in International Sales of Contract)

  • 김재성;박세훈
    • 무역상무연구
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    • 제54권
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    • pp.123-144
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    • 2012
  • Seller shall deliver the goods with a perfect condition of packing or container in international trade. Unless otherwise seller shall warranty that the goods arrive at destination with a safe and economic value. Buyer may ask packing is to be made in specific condition or refuse to accept when the packing is not made in accordance with trade customs between among merchants. Especially packing is to be considered under the local law and process. Sometimes tax will be added to specific condition of packing for example glasses, metal sheet or others. Warning signs shall be included as form of both words and diagrams, and be in form of ensuring understanding in the local market. Wide range of warning signs can be used for communications and understanding of packing. Packing of a product can usefully symbolize a range of product information, or any relevant warnings, and give an opportunity for displaying messages of promoting the company and the goods. The seller may choose the best method to maintain its value but find a way to reduce packing cost, size for convenience during delivery, design, and local customs. There are many things to be considered for packing to seller. The purpose of packing is to protect the goods itself and to maintain its economic value during storage, delivery, transshipment, and distribution to end users.

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A Study on the Management Efficiency Effect Factor of Korean Ocean Carriers

  • Hong, Sog-Min;Ahn, Ki-Myung
    • 한국항해항만학회지
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    • 제44권2호
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    • pp.119-127
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    • 2020
  • In this study, the current state of management efficiency of ocean carriers in Korea and the factors affecting them were analyzed. The purpose of this research is to enhance global competitiveness of ocean carriers by presenting suggestions that can improve management efficiency based on the analysis results. The measurement of management efficiency was made using the DEA model. The results of testing the adequacy of the input and output variables used are as follows. Appropriate inputs are total assets, cost of goods sold, charter expenses, sales and general management expenses, and interest expenses. Appropriate variables are sales, operating income, and operating cash flow. According to the analysis results of the DEA model by these variables, inefficient carriers (78%) are nearly four times more than efficient carriers(22%). However, container carriers have the most improved management efficiency compared to 2016 and 2017. According to the panel regression analysis, the charter rate has the greatest negative impact on efficiency (CRS), and the debt rate has a significant negative impact. Thus, it appears that reducing the charter size and the debt-to-sale rate facilitate improvement of the management efficiency of ocean carriers. Additionally, the pre-sales tax return rate, value added rate, total asset turnover rate, and the scale variable and interest coverage rate have a positive (+) effect. Thus ocean carriers should restore their global competitiveness by improving management efficiency by securing stable cargoes increasing sales profitability from the cost management perspective, increasing productivity, and enhancing the efficiency of their total assets through efficient fleet management.