Research On Impose Model And Scheme Of Infrastructure Construction Special Fundation Of Civil Aviation

The present tax imposing pattern on infrastructure construction special fundation has played an important role, having pushed forward aviation within certain period in China. But with the devlopment of our maket economy and shift of government function, the present management and utilizing method of civil aviation special fundation can not satisfy our country, industry and passengers'demand, which needs reform urgently. So, this thesis uses exist research achievements in economics and taxation, adopts abstract analysis and concrete analysis, theoretical analysis to scheme design, the theoretical analysis and the real diagnosis analysis and so on dynamical methods. It researches on reform of civil aviation infrastructure construction special fundation and so on, which includes:Relation theoritical analysis of civil aviation infrastructure is done in this thesis. In this part, from concepts of infrastructure and special fundation, it combes history of public goods, researches on its classifications and characteristics, then deeply probes into quasipublic goods of aviation route. Systemly appraises function of present special fundation.It studies of new imposing model of civil aviation infrastructure construction special fundation, compares and analyzes situation between communication industry in China and civil infrastructure construction fundation in U.S.A. and U.K., based on studing on problems of present model, puts forward advantages of using tax pattern imposing on civil aviation special fundation, then scientifically ensures basic principles and objects of taxation.Taxation imposing scheme on civil aviation infrastructure special fundation is designed. According to the above reseach, design thought is ensured in this part, three different taxation impose schemes are designed, possible influence and results are analyzed, then the advantages of recommend design scheme is put forward.