港口建设费是由国家征收的专项用于水运基础设施及保障系统建设的一种政府性基金。港口建设费的征收为我国沿海和内河的码头、航道、锚地、安全与通信系统等基础建设提供了有力的资金支持,对改善我国船舶通航环境,促进水运经济发展起到了积极的推动作用。但是,港口建设费在一定程度上也增加了货物的物流成本,增加了相关企业的税费负担。同时,通过对港口建设费征收实践工作的观察发现,货主、码头、船舶等相关企业因港口建设费付出 Port construction fee is a government fund specially levied by the state for the construction of water infrastructure and security system. The collection of port construction fee has provided strong financial support for the infrastructure construction such as the wharves, waterways, anchorages, safety and communication systems in China’s coastal and inland rivers and has played an active role in promoting the shipping environment of our country and promoting the economic development of water transport. However, the cost of port construction also increased the logistics cost of goods to a certain extent, and increased the tax burden on relevant enterprises. At the same time, through the observation of practice of harbor construction fee collection, it is found that the relevant enterprises such as cargo owners, docks and ships pay for the construction cost of the port