航道是水运的基础，是水运生产的四大基本要素之一。要发展水运，首先必须加强航道的管理和养护，而航道养护费是维护和改善航道的重要资金来源之一。因此，加强航养费的征管工作，研究和探讨航养费的征管方法，确保航养费“应征不漏”，这对航道养护费的征收和航道管理，具有 Waterway is the basis of water transport, water transport is one of the four basic elements of production. To develop water transport, we must first strengthen the management and maintenance of waterways, and waterway maintenance fees are one of the important sources of funds for maintaining and improving waterways. Therefore, it is necessary to strengthen the collection and management of air navigation fees, study and discuss the methods of collection and management of air navigation fees, and ensure that the air navigation fees are “exhaustible”, which imposes the collection and fairway management of waterway maintenance fees and has