[20030509]RS21321_航空税费：主要问题.pdf

1 For the purposes of this report the discussion focuses on federal activities that have an aviationrelated tax or fee. Programs such as aeronautical research provided by NASA, funded entirelyby U.S. Treasury General Funds, are therefore outside the framework of this discussion.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21321Updated May 9, 2003Aviation Taxes and Fees: Major IssuesJohn W. FischerSpecialist in TransportationResources, Science, and Industry DivisionSummaryThe existing federal aviation tax structure is primarily a user fee based system thathas developed over the last 30 plus years. Prior to September 11, aviation taxes andfees, while not popular with the airline industry, were not regarded by most as a majorpolicy issue. This situation has now changed, especially as a result of new security basedfees imposed in the fall of 2001. Given the airline industrys continuing financialproblems, the industry is now asking Congress for some form of tax relief. The industrybelieves that such an action can be justified in light of the large security costs imposedon aviation as a result of the events of Septe