本文選題：船舶簽證 + 港口建設費��； 參考：《大連海事大學》2016年碩士論文

【摘要】：隨著船舶簽證的取消,原有的海事規(guī)費征收模式難以繼續(xù)有效運行。本文以取消船舶簽證條件下的港口建設費征收為研究對象,旨在以海事管理機構"簡政放權,依法行政"為視角,通過對船舶簽證條件下的港口建設費征收模式、取消船舶簽證對港口建設費征收的影響,基于A-S模型、TPB理論,通過調(diào)查問卷對海事規(guī)費逃繳行為進行了實證分析,并針對當前的海事管理機構的實際執(zhí)法條件,利用行政管理理論提出了對策,力圖為新形勢下實現(xiàn)港口建設費應收盡收提供參照。本文認為港口建設費義務繳費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)點的取消,對港口建設費的征收影響較大,原來的征稽模式難以為繼,新條件下的規(guī)費征稽模式,應以"港務公司代收代繳,海事機構監(jiān)督管理"為主的征收模式,征收流程也應再造。海事管理部門應充分利用船舶報港制和信息共享平臺以獲得征收信息;從港口建設費的征收方式和支付方式確保海事規(guī)費的時效性和足額性;同時還應建立港口建設費的現(xiàn)場稽查機制。為了確保新的征稽模式運行,應從信息申報管理、加大港口建設費偷逃懲罰力度和廉政風險方面建立保障機制。最后,提出了保證新模式正常運行的配套法規(guī)建議。提出應增加對港務公司等代收單位的優(yōu)惠政策以及港·口建設費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.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F552.1;F550.66

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