發(fā)布時(shí)間：2018-04-30 23:14

  本文選題：船舶簽證 + 港口建設(shè)費(fèi)　； 參考：《大連海事大學(xué)》2016年碩士論文

【摘要】：隨著船舶簽證的取消,原有的海事規(guī)費(fèi)征收模式難以繼續(xù)有效運(yùn)行。本文以取消船舶簽證條件下的港口建設(shè)費(fèi)征收為研究對(duì)象,旨在以海事管理機(jī)構(gòu)"簡政放權(quán),依法行政"為視角,通過對(duì)船舶簽證條件下的港口建設(shè)費(fèi)征收模式、取消船舶簽證對(duì)港口建設(shè)費(fèi)征收的影響,基于A-S模型、TPB理論,通過調(diào)查問卷對(duì)海事規(guī)費(fèi)逃繳行為進(jìn)行了實(shí)證分析,并針對(duì)當(dāng)前的海事管理機(jī)構(gòu)的實(shí)際執(zhí)法條件,利用行政管理理論提出了對(duì)策,力圖為新形勢下實(shí)現(xiàn)港口建設(shè)費(fèi)應(yīng)收盡收提供參照。本文認(rèn)為港口建設(shè)費(fèi)義務(wù)繳費(fèi)人在違法成本不高的情況下,存在能逃繳就逃繳的意向。船舶簽證作為控制節(jié)點(diǎn)的取消,對(duì)港口建設(shè)費(fèi)的征收影響較大,原來的征稽模式難以為繼,新條件下的規(guī)費(fèi)征稽模式,應(yīng)以"港務(wù)公司代收代繳,海事機(jī)構(gòu)監(jiān)督管理"為主的征收模式,征收流程也應(yīng)再造。海事管理部門應(yīng)充分利用船舶報(bào)港制和信息共享平臺(tái)以獲得征收信息;從港口建設(shè)費(fèi)的征收方式和支付方式確保海事規(guī)費(fèi)的時(shí)效性和足額性;同時(shí)還應(yīng)建立港口建設(shè)費(fèi)的現(xiàn)場稽查機(jī)制。為了確保新的征稽模式運(yùn)行,應(yīng)從信息申報(bào)管理、加大港口建設(shè)費(fèi)偷逃懲罰力度和廉政風(fēng)險(xiǎn)方面建立保障機(jī)制。最后,提出了保證新模式正常運(yùn)行的配套法規(guī)建議。提出應(yīng)增加對(duì)港務(wù)公司等代收單位的優(yōu)惠政策以及港·口建設(shè)費(fèi)征收辦法中一些條例的具體修改建議。
[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.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F552.1;F550.66

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