A Study On The Reform Of China’s Port Construction Charges Collection Mechanism

As a government fund,port construction charges is an important part of financial non-tax revenue which provides a reliable financial support for our country’s waterway economic development. In 1985 the State Council issued the "Port construction charges collection methods"(Guo Fa [1985] No. 124), which measures shall be collected from January 1, 1986, with the purpose to impose the port construction andbroadening. In order to facilitate the construction of the port, increase shipping capacity to adapt to the overall development of the national economy.The introduction of more than 20 years, port construction charges plays an important role in promoting the rapid development of China’s shipping industry. Though,with the development of society, port construction charges collection management mechanisms become increasingly unsuited to the overall economic development of water transport, the entire collection and management work is also difficult. There has been such levy port construction charges collection policies are not implemented due to unreasonable standards; difficult to bring into port construction chargess levied enthusiasm; changes in environmental factors leading to the port can not be charged in accordance with the provisions of the construction costs; port construction charges levied on bills not uniform around in a manner inconsistent, resulting in accounting confusion; difficult to bring into port construction charges levied enthusiasm and many others like chaos.Approved by the State Council, the Ministry of Finance, the Ministry of Transport on April 25, 2010 issued a "port construction charges collection management approach", decided since October 1, 2011, opened by the maritime administration in charge of taking over the port construction charges collection work, which is a major change over the years the port construction charges levied on the mechanism. Impose more than three years, port construction charges levied orderly conduct, the basic realization of the "smooth takeover, a smooth transition," the intended target, the collection process any original problems gradually resolved. But with the deepening of the port construction charges collection work, and also revealed a series of problems. As many procedures, increased costs, poor information, documents varies, different requirements, audit difficulties, further deepening the reform has the time imperative.Nantong Port is located in the Yangtze River and Coastal "T" intersection point font on the economic development zone, is a class of open ports, the main hub of the coastal development of an integrated transport, an important component of the Shanghai International Shipping Center part of the port construction charges collection management of the port has a representative in the country. This paper mainly Nantong Port of collection work, for example, in combination with other typical port, describes the history of port construction charges reform, the necessity of deepening the reform, the reform of the existing mechanisms of the status quo analysis of the specific path of deepening the reform proposed recommendations on the reform trend that may arise difficulties and reforms to give my personal opinion, in order to be able to provide some inspiration for further reform nationwide port construction charges collection mechanism.,...