| Airport construction fee is found for the airport construction and maintenance. Domestic airport construction fee is charged since1992, it has been20years until now. After several reforms,airport construction fee has been criticized widely. In April2012, the Ministry of Finance announced a new "Interim measures for the imposition,using and management of civil aviation development fund".The new civil aviation development fund dose not eliminate public’s doubts about its legitimacy and whereabouts of the funds.Compared with the airport construction fee,while civil aviation development fund has a certain change in the name, content, charging standars and the scope of use, however, the imposition subject, object, purpose of this fee do not change, it is still classified as government fund. This paper will rely on government funds, through unraveling depth analysis and discussion of the legal property of the civil aviation development fund, and start from the basic spirit of administrative law, propose the way to put the government fund into the legal system.This paper has four parts.The first part is the history of airport construction fee and thoughts raised by two cases. The second part is the discussion in theoretical circle about the legal property of airport construction fee and civil aviation development fund. The third part is considering government funds as a starting point to explore the legal property of civil aviation development fund. The fourth part is considering the way to put the government funds into the legal system. |
PDF Full Text Request