论文部分内容阅读
港口建设费是国家为了港口建设和改造而征收的一项专用资金,但由于此项收费是由交通部统收统支,与企业经济效益考核关系不大,因而在征收过程中得不到有关领导应有的重视,错收、漏收现象时有发生。随着港口管理体制的改革,大多数港口从1985年开始下放给地方,实行交通部、地方人民政府双重领导,以地方为主的管理体制,使原来的二级代征单位转变为代收单位,取消了本来享受的由交通部返回部分港口建设费的优惠,只能得到征收额3‰的劳务费,影响征收的积极性,造成货主码头港口建设费收
Port construction fee is a special fund levied by the state for port construction and renovation. However, since the fee is collected and reckoned by the Ministry of Transportation, it has little to do with the assessment of the economic benefits of the enterprise and thus can not be obtained during the collection process The leadership should pay attention to, wrongly received, missed the phenomenon has occurred. With the reform of the port management system, most of the ports were delegated to places from 1985, with the dual leadership of the Ministry of Communications and local people’s governments and the local-based management system, which transformed the original second-class representative collection agencies into collection agencies , Canceled originally enjoyed by the Ministry of Transportation to return some of the port construction fee concessions, only 3% of the amount of service charges levied, affecting the enthusiasm of the collection, resulting in the owner of the port construction fee