Interim Measures for Administration of Collection and Use of Civil Aviation Development Fund

民航发展基金征收使用管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number:Cai Zong [2012] No.17

Promulgating Date: 03/17/2012

Effective Date: 04/01/2012

 

颁布机关: 财政部

文      号: 财综[2012]17号

颁布时间: 03/17/2012

实施时间: 04/01/2012

 

Chapter 1: General Provisions

第一章  总则

  Article 1    With a view to standardizing the administration of collection and use of civil aviation development fund, and promoting the development of the civil aviation industry, in accordance with the relevant regulations on government fund administration, these Measures are hereby formulated.

       第一条  为规范民航发展基金的征收使用管理,促进民航事业发展,根据政府性基金管理有关规定,制定本办法。

  Article 2    Civil aviation development fund is the combination of original civil airport management and construction fee and original civil aviation infrastructure construction fund. These Measures are applicable to the collection, use, administration and supervision of civil aviation development fund.

       第二条  民航发展基金由原民航机场管理建设费和原民航基础设施建设基金合并而成。民航发展基金的征收、使用、管理和监督适用本办法。

  Article 3    Civil aviation development fund is one of government funds and fund revenues shall be turned over to the central treasury, be incorporated into the government fund budget and earmarked for specified purposes.

       第三条  民航发展基金属于政府性基金,收入上缴中央国库,纳入政府性基金预算,专款专用。

  Article 4    The collection, use, and administration, etc. of civil aviation development fund shall be subject to the supervision and inspection by finical and audit departments.

       第四条  民航发展基金征收、使用、管理等应当接受财政、审计部门的监督检查。

Chapter 2 : Collection Administration

第二章  征收管理

  Article 5    Passengers that take domestic, international and regional (Hong Kong, Macau and Taiwan, the same below) flights in China (hereinafter referred to as “air passengers”), as well as air transport enterprises registered in China and engaged in passenger and cargo transport with China’s air route resources and general aviation enterprises engaged in official flight business (hereinafter referred to as “airlines”) shall pay civil aviation development fund in accordance with these Measures.

       第五条  在中国境内乘坐国内、国际和地区(香港、澳门和台湾,下同)航班的旅客(以下简称“航空旅客”),以及在中国境内注册设立、并使用中国航线资源从事客货运输业务的航空运输企业和从事公务飞行的通用航空企业(以下简称“航空公司”),应当按照本办法规定缴纳民航发展基金。

  Article 6    Air passengers shall pay civil aviation development fund in accordance with the following standards:

(1) Passengers taking domestic flights shall pay RMB50 per person per time; and

(2) Outbound passengers taking international flights or regional flights shall pay RMB90 (including the tourism development fund of RMB20) per person per time.

       第六条  航空旅客按照以下标准缴纳民航发展基金:

    (一)乘坐国内航班的旅客每人次50元;

    (二)乘坐国际和地区航班出境的旅客每人次90元(含旅游发展基金20元)。

  Article 7    Air passengers meeting any of the following conditions shall be exempt from civil aviation development fund:

(1) Outbound passengers that hold diplomatic passports and take international and regional flights;

(2) Flight-taking children under the age of 12 (including 12); and

(3) Passengers taking domestic feeder flights.

The domestic feeder flights mentioned in these Measures refer to flights undertaken by the following aircraft models: Caravan (model code: 208), DONIER328 (model code: D38), ATR-72 (model code: AT7), CRJ0200 (model code: CRJ), ERJ145 (model code: ERJ), Xinzhou 60 (model code: MA60) and Yun 12 (model code: YN2). Any changes in the above-mentioned models shall be announced by the Civil Aviation Administration of China (hereinafter referred to as “CAAC”).

       第七条  符合下列条件之一的航空旅客免征民航发展基金:

    (一)持外交护照乘坐国际及地区航班出境的旅客;

    (二)年龄在12周岁以下(含12周岁)的乘机儿童;

    (三)乘坐国内支线航班的旅客。

    本办法所称国内支线航班,是指使用以下机型飞机执飞的航班:大篷车(机型代码208)、DONIER328(机型代码D38)、ATR-72(机型代码AT7)、CRJ-200(机型代码CRJ)、ERJ145(机型代码ERJ)、新舟60(机型代码MA60)、运12(机型代码YN2)。上述机型如有更改,由中国民用航空局(以下简称“民航局”)商财政部公布。

  Article 8    Airlines shall pay civil aviation development fund on the basis of classification of air routes, maximum takeoff weights and flight mileages, and applicable collection standards. Specific collection standards are as follows:

Unit: Yuan/km

Maximum Takeoff Weight Category I Routes Category II Routes Category III Routes

≤50t 1.15 0.90 0.75

50t-100t (including given figures) 2.30 1.85 1.45

100t-200t (including given figures) 3.45 2.75 2.20

>200t 4.60 3.65 2.90

       第八条  航空公司按照飞行航线分类、飞机最大起飞全重、飞行里程以及适用的征收标准缴纳民航发展基金。具体征收标准如下:

    单位:元/公里

    飞机最大起飞全重第一类航线第二类航线第三类航线

    ≤50吨1.150.900.75

    50-100吨(含)2.301.851.45

    100-200吨(含)3.452.752.20

    >200吨4.603.652.90

  Article 9    The routes specified in Article 8 of these Measures are classified as follows:

Category I routes: routes from the mainland to Hong Kong, Macau and Taiwan, and routes within the scope of east and central China’s 16 provinces and municipalities directly under the Central Government (including Beijing, Tianjin, Shanghai, Hebei, Shanxi, Jiangsu, Zhejiang, Fujian, Shandong, Anhui, Jiangxi, Henan, Hubei, Hunan, Guangdong, Hainan, the same below).

Category II routes: routes between east and central China’s 16 provinces and municipalities directly under the Central Government and west and northeast China’s 15 autonomous regions and municipalities directly under the Central Government (including Inner Mongolia, Guangxi, Sichuan, Yunnan, Guizhou, Tibet, Chongqing, Shaanxi, Gansu, Ningxia, Qinghai, Xinjiang, Liaoning, Jilin, Heilongjiang, the same below), domestic legs of international routes and routes over mainland airspace. For connecting flights from the mainland to Hong Kong, Macau and Taiwan, civil aviation development fund shall be collected in accordance with the collection standards for Category II routes.

Category III routes: routes within the scope of west and northeast China’s 15 provinces, autonomous regions and municipalities directly under the Central Government.

Where the basis of route classification is changed substantially for reasons such as air transport development, the Ministry of Finance shall, in consultation with the CAAC, duly adjust the above-mentioned route classification and collection standards, and make announcements.

       第九条  本办法第八条规定的航线分类划分如下:

    第一类航线:内地至港澳台地区航线,东中部16个省、直辖市(包括北京、天津、上海、河北、山西、江苏、浙江、福建、山东、安徽、江西、河南、湖北、湖南、广东、海南,下同)范围内的航线。

    第二类航线:东中部16个省、直辖市与西部和东北15个省自治区、直辖市(包括内蒙古、广西、四川、云南、贵州、西藏、重庆、陕西、甘肃、宁夏、青海、新疆、辽宁、吉林、黑龙江,下同)之间的航线,国际航线国内段,飞越内地空域的航线,以及内地串飞至港澳台的航班按第二类航线征收。

    第三类航线:西部和东北15个省、自治区、直辖市范围内的航线。

    由于航空运输发展等原因航线分类依据发生实质性变化的,由财政部商民航局及时调整上述航线分类及征收标准,并予以公布。

  Article 10    The classification of maximum takeoff weights specified in Article 8 of these Measures shall be subject to classes of various models announced by the CAAC.

       第十条  本办法第八条规定的飞机最大起飞全重等级分类,以民航局公布的各类机型等级为准。

  Article 11    In order to encourage and support air transport development, for models that have a maximum takeoff weight of less than 50 tons and has flown in provinces (autonomous regions, municipalities directly under the Central Government) or across provinces (autonomous regions, municipalities directly under the Central Government) for 600 kilometers or less, civil aviation development fund shall be calculated and collected by half in accordance with collection standards for corresponding routes.

       第十一条  为鼓励和支持支线航空运输发展,飞机最大起飞全重在50吨以下的机型在省(自治区、直辖市)内飞行或跨省(自治区、直辖市)飞行且里程在600公里以内(含600公里)的,按照相应航线类型的征收标准减半计征民航发展基金。

  Article 12    Private flights, airline conditioners, training flights, aborted commercial transport (flight return) and other general aviation businesses except official flights shall be exempt from civil aviation development fund.

       第十二条  专机、航空公司调机、训练飞行、中止的商业运输(航班返航)以及除公务飞行以外的其他通用航空业务免缴民航发展基金。

  Article 13    For domestic connecting flights and stopover flights, legs between two points shall be taken as the basis of route classification and settlement. For alternate flights, civil aviation development fund shall be calculated and collected on the basis of actually operating routes and flights.

       第十三条  国内联程、经停航班以两点间航段作为航线归类和结算依据。备降航班按实际飞行的航线、航班计算征收民航发展基金。

  Article 14    The collection of civil aviation development fund shall be uniformly organized by the CAAC commissioned by the Ministry of Finance, and the CAAC Settlement Center (hereinafter referred to as the “settlement center”) shall be responsible for collecting civil aviation development fund.

       第十四条  民航发展基金由财政部委托民航局统一组织征收,民航局清算中心(以下简称“清算中心”)具体负责民航发展基金的征收工作。

  Article 15    Civil aviation development fund that shall be paid by air passengers shall be collected on a commission basis by airlines or sales agencies when passengers purchase air tickets.

Civil aviation ticket itineraries issued by airlines or sales agencies shall separately list civil aviation development fund collected on a commission basis and be chromatographed with the manufacture-supervising seal of the Ministry of Finance for financial bills.

When passengers return tickets, airlines or sales agencies shall fully refund civil aviation development fund collected on a commission basis.

Civil aviation development fund collected by airlines or sales agencies on a commission basis shall be collected and turned over by the settlement center to the central treasury in full.

       第十五条  航空旅客应缴纳的民航发展基金,由航空公司或者销售代理机构在旅客购买机票时一并代征。

    航空公司或者销售代理机构开具的民航客票行程单中应当单独列明代征的民航发展基金,并套印财政部财政票据监制章。

    旅客在办理退票时,航空公司或者销售代理机构应全额退还代征的民航发展基金。

    航空公司或者销售代理机构代征的民航发展基金,由清算中心负责征收并全额上缴中央国库。

  Article 16    Civil aviation development fund that shall be paid by airlines shall be directly collected and turned over by the settlement center to the central treasury in full.

       第十六条  航空公司应缴纳的民航发展基金由清算中心直接征收,并全额上缴中央国库。

  Article 17    All local air traffic management bureaus and airports (airport groups) of the CAAC shall, prior to the fifth day of every month, submit the relevant statistical information of civil aviation development fund in the previous month to the settlement center.

The settlement center shall carefully check relevant information to determine the collection amount of civil aviation development fund, and shall issue payment notes to airlines prior to the 15th day of every month.

       第十七条  民航各地区空管局、各机场(集团)应当于每月5日前,将上月民航发展基金相关统计信息报送清算中心。

    清算中心应认真核对相关信息,确定民航发展基金的征收数额,并于每月15日前向航空公司下达缴款通知书。

  Article 18    The settlement center shall issue payment notes to airlines’ headquarters or subsidiaries that conduct independent accounting. For code share flights in domestic routes, payment notes shall be issued to airlines operating such flights.

Airlines may independently determine measures for apportioning and settling civil aviation development fund among code-sharing airlines.

       第十八条  清算中心应以航空公司本部或其独立核算的子公司作为缴款通知书的开具对象。国内航线实行代码共享的航班,以执行航班的航空公司作为缴款通知书的开具对象。

    民航发展基金在实行代码共享的航空公司之间的分摊和结算办法由航空公司自行决定。

  Article 19    Airlines shall, upon receipt of payment notes, prior to the 20th day of every month, pay civil aviation development fund into the central financial collection account opened by the Ministry of Finance for the settlement center.

The settlement center shall, upon receipt of civil aviation development fund, issue the General Payment Warrant for Non-taxable Income to airlines in accordance with relevant regulations.

       第十九条  航空公司收到缴款通知书后,应当于每月20日前将民航发展基金缴入财政部为清算中心开设的中央财政汇缴专户。

    清算中心收到民航发展基金后,应当按规定向航空公司开具《非税收入一般缴款书》。

  Article 20    If airlines fail to duly pay civil aviation development fund in accordance with these Measures, the CAAC shall press for the payment thereof in accordance with the relevant regulations on government fund administration.

       第二十条  航空公司未按照本办法规定及时缴纳民航发展基金,民航局应当按照政府性基金管理的有关规定进行追缴。

  Article 21    When civil aviation development fund is turned over to central treasury, fund revenues shall be listed under Item 10 "Civil Aviation Development Fund Revenues" (added) of Paragraph 01 "Government Fund Revenues" of Category 103 "Nontax Revenues" of Classified Accounting Items of Government Revenues and Expenditures.

       第二十一条  民航发展基金缴库时，填列《政府收支分类科目》第103类“非税收入”，01款“政府性基金收入”，10项“民航发展基金收入”（新增）。

Chapter 3: Use Administration

第三章  使用管理

  Article 22    Civil aviation development fund shall be used under the principles of “basing expenditures on revenues, overall planning, earmarking the fund for its specified purposes and valuing benefits”.

       第二十二条  民航发展基金使用应当遵循以收定支、统筹安排、专款专用、注重效益的原则。

  Article 23    The use scope of civil aviation development fund is as follows:

(1) Civil aviation infrastructure construction, including the expenses for the construction of infrastructure such as movement area, terminal area, airport enclosures, civil aviation security, air traffic control systems, scientific education and information, the repayment of loans for the above-mentioned construction projects, and the initial costs and loan discounts for the above-mentioned construction projects;

(2) Subsidies for cargo aviation, feeder aviation, international routes and small & medium-sized civil transport airports (including military & civil airports);

(3) Civil aviation energy conservation and emission reduction, including the support to civil aviation departments, airports and aviation enterprises in the research and development as well as popularization and application of new technologies of energy conservation and emission reduction, the renovation and transformation of energy conservation facilities or equipment, the construction of the industrial energy conservation and emission reduction administration system, etc.;

(4) General aviation development, including the support to general aviation enterprises in carrying out operations such as emergency rescue and agriculture & forestry flights, general navigation pilot education and training, general navigation infrastructure construction investment, equipment renovation, etc.;

(5) Research and development of major scientific and technological projects including civil aviation scientific education projects and information projects, and the application of new technologies;

(6) Strengthening the building of capabilities of continuous safety and airworthiness certification; and

(7) Collection administration fee, collection commission and other expenditures approved by the State Council.

       第二十三条  民航发展基金使用范围如下:

    (一)民航基础设施建设,包括机场飞行区、航站区、机场围界、民航安全、空中交通管制系统、科教、信息等基础设施建设,以及归还上述建设项目贷款,安排上述建设项目的前期费用和贷款贴息;

    (二)对货运航空、支线航空、国际航线、中小型民用运输机场(含军民合用机场)进行补贴;

    (三)民航节能减排,包括支持民航部门及机场、航空企业节能减排新技术研发和推广应用,节能设施或设备更新改造,行业节能减排管理体系建设等;

    (四)通用航空发展,包括支持通用航空企业开展应急救援、农林飞行等作业项目,通航飞行员教育培训,通航基础设施建设投入和设备更新、改造等;

    (五)民航科教、信息等重大科技项目研发和新技术应用;

    (六)加强持续安全能力和适航审定能力建设;

    (七)征管经费、代征手续费以及国务院批准的其他支出。

  Article 24    The Ministry of Finance shall disburse not more than 1 % of fund revenues from the budget for civil aviation development fund as collection administration fee and collection commission.

       第二十四条  财政部在民航发展基金预算中,按不超过基金收入的1%列支征管经费和代征手续费。

  Article 25    The year-end balance of civil aviation development fund shall be carried over to the next year for use.

       第二十五条  民航发展基金年终结余结转下年度安排使用。

  Article 26    For civil aviation development fund arranged by the central level, the CAAC shall formulate the budget for expenditures of civil aviation development fund on the basis of the use scope of the fund, annual collection, investment demands and preliminary project preparations, in accordance with the regulations on government fund budget administration, and submit the budget to the Ministry of Finance for examination. The Ministry of Finance shall incorporate the approved budget for expenditures of civil aviation development fund into the budget of departments under the CAAC, and give an official reply.

For civil aviation development fund arranged for use by local entities, the Ministry of Finance shall, after examining the fund in consultation with the CAAC, issue it in the budget for central transfer payments of government fund to local areas

       第二十六条  中央本级安排使用的民航发展基金,由民航局根据民航发展基金的使用范围、年度征收情况、投资需求和项目前期准备情况,按照政府性基金预算管理的规定,编制民航发展基金支出预算,报财政部审核。财政部将经批准的民航发展基金支出预算纳入民航局部门预算予以批复。

    安排地方单位使用的民航发展基金,经财政部会同民航局审核后,通过中央对地方政府性基金转移支付预算下达。

  Article 27    The budget for revenues and expenditures of civil aviation development fund officially approved by the Ministry of Finance shall not be adjusted arbitrarily. Where any adjustment is necessary during the execution, such adjustment shall be handled in accordance with the procedures for adjusting government fund budgets.

       第二十七条  经财政部正式批复的民航发展基金收支预算不得随意调整。执行过程中确需调整的,按照政府性基金预算调整程序办理。

  Article 28    Civil aviation development fund shall be paid in accordance with the relevant provisions of the treasury administration system.

       第二十八条  民航发展基金资金支付按照财政国库管理制度有关规定执行。

  Article 29    The CAAC shall reasonably schedule the execution of the fund budget to ensure the balanced execution and improve the capital efficiency.

       第二十九条  民航局应当合理安排基金预算执行进度,确保预算执行均衡,提高资金使用效益。

  Article 30    Final accounts of civil aviation development fund at the central level shall be drawn up by the CAAC in accordance with the uniform requirements of the Ministry of Finance and on the basis of the execution of the annual budget for civil aviation development fund, and shall, upon examination by the Ministry of Finance, be uniformly incorporated into the final accounts of departments under the CAAC and the final accounts of government funds at the central level.

For civil aviation development fund arranged for use by local entities, the final accounts shall be drawn up and administered in accordance with relevant regulations of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan.

       第三十条  中央本级民航发展基金决算,由民航局按照财政部的统一要求,根据年度民航发展基金预算执行情况编制,经财政部审核后统一纳入民航局部门决算和中央本级政府性基金决算。

    安排地方单位使用的民航发展基金,其决算编制管理按照各省、自治区、直辖市、计划单列市有关规定执行。

  Article 31    Civil aviation development fund expenditures shall, on the basis of purposes of expenditures, be listed under Paragraph 69 "Civil Aviation Development Fund Expenditures" (added) of Category 214 of Classified Accounting Items of Government Revenues and Expenditures.

       第三十一条  民航发展基金支出按照支出用途分别填列《政府收支分类科目》214类69款“民航发展基金支出”（新增）下的项级科目。

Chapter 4: Supervision and Inspection

第四章  监督检查

  Article 32    The Ministry of Finance and the CAAC shall be responsible for supervising and inspecting the collection, use and administration of civil aviation development fund.

Financial commissioner offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, and regional administrations of the CAAC shall supervise and inspect the collection, use and administration of civil aviation development fund within their respective jurisdiction, and urge airlines to duly and fully turn over civil aviation development fund.

Financial departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan shall be responsible for supervising and inspecting the use and administration of civil aviation development fund used by local entities within their respective jurisdiction.

       第三十二条  财政部、民航局负责对民航发展基金的征收、使用和管理情况进行监督检查。

    财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处以及民航各地区管理局对本辖区民航发展基金征收、使用和管理情况进行监督检查,督促各航空公司及时足额上缴民航发展基金。

    各省、自治区、直辖市、计划单列市财政部门负责对本辖区内地方单位使用的民航发展基金的使用管理情况进行监督检查。

  Article 33    Entities and individuals that fail to collect or pay civil aviation development fund in accordance with relevant regulations, or intercept, divert or embezzle civil aviation development fund, or violate the regulations on financial bill administration, shall be ordered to make corrections, and be subject to legal liabilities in accordance with relevant regulations of the State such as the Regulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council).

       第三十三条  单位和个人未按规定征收、缴纳或者截留、挤占、挪用民航发展基金，以及违反财政票据管理规定的，责令改正，并依照《财政违法行为处罚处分条例》（国务院令第427号）等国家有关规定追究法律责任。

Chapter 5 Supplementary Provisions

第五章  附则

  Article 34    The CAAC may formulate the implementation rules for collection and administration of civil aviation development fund in accordance with these Measures and file the rules with the Ministry of Finance for the record.

       第三十四条  民航局可以根据本办法,制定民航发展基金征收管理实施细则,报财政部备案。

  Article 35    These Measures shall come into effect on April 1, 2012. The relevant regulations on original civil airport management and construction fee and original civil aviation infrastructure construction fund shall be repealed simultaneously.

       第三十五条  本办法自2012年4月1日起施行。原民航机场管理建设费和民航基础设施建设基金的有关规定同时废止。

  Article 36    The relevant provisions of these Measures on payment of civil aviation development fund by air passengers shall remain valid till December 31, 2015.

       第三十六条  本办法中涉及航空旅客缴纳民航发展基金的相关规定,执行至2015年12月31日。