Legal Issues Concerning the Entity Responsible for Collecting Marine Area Usage Fees

Abstract

The legal positioning and delineation of responsibilities for the entity collecting marine area usage fees are central to safeguarding national marine resource revenues. Following the implementation of Document No. 19 of the Ministry of Finance [2021], the collection and management duties for marine area usage fees were transferred to tax authorities. However, three major legal issues persist: the separation of collection authority from the right to apply for court-enforced execution; a disconnect in the legal standing between regulatory norms and policy documents; and inconsistent adjudication standards in judicial review. Through analysis of typical cases and legislative empirical evidence, this study proposes three key countermeasures: establishing a “unified authority + collaborative empowerment” mechanism; improving the “legislative revision + policy coordination” system; and creating a “unified rules + judicial coordination + grassroots enforcement + legal oversight” safeguard mechanism. These measures provide a legal basis for refining the collection entity system.