财税政策是调节生产经营管理活动重 要的经济杠杆。当财税政策符合港口客观 经济规律时,就促进港口生产力的发展, 反之则阻碍港口生产力的发展。 港口企业从1978年起,先后实行了企 业基金、利润留成、利改税及港口下放地方,实行“以收抵 支、财务包干”等模式,在港口企业初步建 Fiscal and taxation policies are important economic levers for regulating production and management activities. When the fiscal and tax policies are in line with the objective economic laws of the port, the development of port productivity will be promoted. On the other hand, the development of port productivity will be hindered. Since 1978, the port enterprises have successively implemented the corporate funds, profit retention, profits tax reform and the port decentralization. The port enterprises have implemented the mode of “receiving payment and financial support”