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港口建设费是国家为港口的建设与发展而开征的一项专用资金。从1986年国务院颁布《港口建设费征收办法》及交通部《港口建设费征收办法施行细则》(以下简称《细则》)实施以来,“七·五”期间共征收港口建设费近30亿元,为港口建设事业作出了贡献。本文拟就当前在征收过程中存在
Port construction fee is a special fund levied by the state for the construction and development of the port. Since the State Council promulgated the Measures for the Collection of Port Construction Fees and the implementation details of the Measures for Collection of Port Construction Fees (hereinafter referred to as the Detailed Rules) issued by the State Council in 1986, a total construction cost of nearly 3 billion yuan has been collected during the “Seventh Five-Year Plan” For the port construction has made its contribution. This article intends to exist in the collection process