取消船舶签证对港口建设费征收的影响及对策研究

发布时间：2018-04-30 23:14

本文选题：船舶签证 + 港口建设费　；参考：《大连海事大学》2016年硕士论文

【摘要】：随着船舶签证的取消,原有的海事规费征收模式难以继续有效运行。本文以取消船舶签证条件下的港口建设费征收为研究对象,旨在以海事管理机构"简政放权,依法行政"为视角,通过对船舶签证条件下的港口建设费征收模式、取消船舶签证对港口建设费征收的影响,基于A-S模型、TPB理论,通过调查问卷对海事规费逃缴行为进行了实证分析,并针对当前的海事管理机构的实际执法条件,利用行政管理理论提出了对策,力图为新形势下实现港口建设费应收尽收提供参照。本文认为港口建设费义务缴费人在违法成本不高的情况下,存在能逃缴就逃缴的意向。船舶签证作为控制节点的取消,对港口建设费的征收影响较大,原来的征稽模式难以为继,新条件下的规费征稽模式,应以"港务公司代收代缴,海事机构监督管理"为主的征收模式,征收流程也应再造。海事管理部门应充分利用船舶报港制和信息共享平台以获得征收信息;从港口建设费的征收方式和支付方式确保海事规费的时效性和足额性;同时还应建立港口建设费的现场稽查机制。为了确保新的征稽模式运行,应从信息申报管理、加大港口建设费偷逃惩罚力度和廉政风险方面建立保障机制。最后,提出了保证新模式正常运行的配套法规建议。提出应增加对港务公司等代收单位的优惠政策以及港·口建设费征收办法中一些条例的具体修改建议。
[Abstract]:With the cancellation of ship visa, the original maritime fee collection model is difficult to continue to operate effectively. This paper takes the levy of port construction fee under the condition of canceling the ship visa as the research object, aiming at adopting the mode of collecting the port construction fee under the condition of ship visa, from the angle of view of the maritime administration agency "to simplify the administration and administer according to law". On the basis of A-S model and TPB theory, this paper makes an empirical analysis on the behavior of evading payment of maritime fees by questionnaire based on the cancellation of ship visa, and analyzes the actual law enforcement conditions of the current maritime administration agencies, based on the A-S model and TPB theory. Based on the theory of administration and management, the author puts forward some countermeasures in order to provide a reference for the realization of the collection of port construction fees under the new situation. This paper holds that the obligation payer of port construction fee has the intention of evading payment if the illegal cost is not high. The cancellation of ship visa as a control node has a great influence on the collection of port construction fees. The original mode of collection and checking is difficult to continue. Under the new conditions, the mode of collection and collection of fees should be paid on behalf of the port company. The expropriation process should be remade in the mode of maritime supervision and management. The maritime administration department should make full use of the ship reporting system and the information sharing platform to obtain the collection information, and ensure the timeliness and the full amount of the maritime fee from the way of collecting and paying the port construction fee. At the same time, the site inspection mechanism of port construction fee should also be established. In order to ensure the operation of the new mode of collection and checking, we should establish a guarantee mechanism from the aspects of information declaration and management, strengthening the punishment of evasion of port construction expenses and the risk of clean government. Finally, the paper puts forward the corresponding regulations to ensure the normal operation of the new model. The article puts forward some suggestions on the specific amendment of some regulations in the methods of collecting port port construction fees, which should be added to the preferential policies of port companies and other agencies.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F552.1;F550.66

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