Legality Study Of Civil Aviation Development Fund In The View Of Administrative Law

The Interim Measure for the Administration of Collecting and Using of the Civil Aviation Development Fund was published by the Ministry of Finance in 2012, which combined the civil airport management and construction fee with the original civil aviation infrastructure construction fund together in the name of Civil Aviation Development Fund. As the collection standards and objects are unchanged, it means the two funds are essentially the same.The Civil Aviation Development Fund is a government fund and its income plays an important role in fiscal revenue. Meanwhile it is a impeller of the development of civil aviation undertakings while the collection, use, and management of it is always a hot issue of the public. This text analysed the legality of the fund from the view of administrative law, the theories of governmental funds and administrative collection. In practical terms, defining the fund from its concept, characteristics, necessity and legal attribute at first. Then, the text showed the fund’s collection basis, collection action, due procedure and the current situation of application in proper order on the four sides. Fundamental principle of administrative law should guide the analysis of the collection situation while redefining the Interim Measures of the Administrative of Governmental Funds and Interim Measures for the Collection, Use and Management of the Civil Aviation Development Fund from the procedure and substantial elements. The text’s highlighting information is the lack of collection basis and the principle of legal reservation. Last but not least, the writer rethought profoundly on the leaks of the fund and compared some similar cases on foreign countries on the development direction of funds. The writer also put forward of the reformation thinking and physical measures according to the difference of objects that provides the legalization of governmental funds.