关于水运企业航道养护费计征依据的思考何小忠长期以来，水运企业航道养护费以运输收入为计征依据。这是基于水运企业具备健全的财务会计制度，能及时提供运输收入指标，在计划经济条件下，作为业务主管部门的征收机构通过水运企业报送的会计报表能准确核定运输收入。随着... Consideration on basis for calculation of waterway maintenance fee for water transport enterprises He Xiaozhong Waterway maintenance fee has been calculated on the basis of transportation revenue for a long time. This is based on the fact that water transport enterprises have a sound financial accounting system and can timely provide transport revenue indicators. Under planned economic conditions, accounting reports submitted by water collection agencies as collection agencies of business authorities can accurately verify transport revenue. along with...