The special methods of international shipping enterprises' tax planning include the planning of shipregistry, depreciation, impairment and financial lease.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
2
The law of the original country of registry of a ship shall apply to the mortgage of the ship if its mortgage is established before or during its bareboat charter period.
船舶在光船租赁以前或者光船租赁期间，设立船舶抵押权的，适用原船舶登记国的法律。
3
The owner of a ship may choose a port closer to his residence or his principal place of business as the port of registry, but he is not allowed to choose two or more ports as the port of registry.