论文部分内容阅读
在港航管理中,依法征收港航事业规费,做到足额征收,应征不漏,是每个港航管理单位的工作目标。但由于依法征费的时机把握不住,往往导致费源流失。现笔者就依法征费的时效谈点看法。 一、规费征收时效的产生 笔者认为港航规费是国家规定的水路交通费收,与国家税收
In the management of the port and shipping industry, it is the target of each port and shipping administrative agency to collect the fees of the port and shipping business in accordance with the law so that they can be collected in full amount without any application. However, due to the timing of the levy in accordance with the law can not hold, often leads to loss of source of funds. Now the author on the levy in accordance with the law on the point of view of timeliness. First, the cost of levying time I believe that the shipping fee is the national waterway traffic fees, and the national tax revenue