The civil aviation development fund is formed by the merger of the original civil aviation airport management and construction fees and the original civil aviation infrastructure construction fund. The civil aviation development fund belongs to the government fund, and the income is turned over to the central treasury, which is included in the government fund budget and earmarked for special purposes. The collection, use and management of the civil aviation development fund shall be subject to the supervision and inspection of the financial and auditing departments. 20 12, 1 April, China cancelled the airport construction fee and levied the civil aviation development fund instead. Passengers on domestic flights will visit 50 yuan, and passengers on international flights will visit 90 yuan.
Second, analysis
The Civil Aviation Development Fund has basically maintained the scope of use of the original civil aviation airport management and construction fees and civil aviation infrastructure construction funds. According to the development requirements of China's civil aviation industry, civil aviation energy conservation and emission reduction and general aviation are included in the scope of use of the Civil Aviation Development Fund.
What is the Civil Aviation Development Fund?
1. the civil aviation development fund is a government fund, which was collected on April 20 12 1 day. In principle, the domestic air route is 50 yuan per person, and the international air route is 90 yuan, depending on the situation. The establishment of civil aviation development fund is to replace the airport construction fee originally levied on passengers and the civil aviation infrastructure construction fund levied on airlines;
2. The Civil Aviation Development Fund has basically maintained the scope of use of the original civil aviation airport management and construction fees and civil aviation infrastructure construction funds. According to the development requirements of China's civil aviation industry, civil aviation energy conservation and emission reduction and general aviation have been included in the scope of use of civil aviation development funds. The civil aviation development fund still maintains the scope and standards of the original civil aviation airport management and construction fees and civil aviation infrastructure construction funds, and does not increase the burden on payers.