民航发展基金是将机场建设费和民航设施建设基金进行合并而征的政府性基金。政府性基金作为一种独立的行政征收方式，不同于税收和行政收费，具有专款专用性、特定目的性、特殊法律关联性、征收对象特定性与无偿性等特征。目前，我国政府性基金的法治化程度不高，大部分政府性基金项目的征收依据法律位阶较低，关于民航发展基金的相关制度不够完善，有关征收的规范性文件法律效力不足，民航发展基金的征收程序也存在不符合法治原则的问题。征收民航发展基金是一种不同于行政收费与税收的行政征收行为，必须符合行政法的基本原则。在具体征收管理过程中，民航发展基金存在着征收依据不合法、征收主体与征收对象不合理、征收程序不公开透明，缺乏民主参与，监督、争议解决制度不完善等问题。 针对上述各种问题，首先，应当改善民航发展基金的法制环境，制定符合法律规范的政府性基金法律，对政府性基金的各种制度作出统一规定，解决征收政府性基金缺乏合法依据的问题，同时针对民航发展基金，通过修改《民航法》，为民航发展基金的征收提供法律上的依据。针对民航发展基金的征收具体制度，应该建立由行政主管部门作为征收主体的统一制度，同时加强财政部门的监督管理；对于同时向旅客和航空公司征收民航发展基金，可以取消对航空公司的征收，避免航空公司将此项费用转嫁给旅客，造成旅客缴纳双份费用；在征收程序方面，可以通过设立包括双方主体和相关专家在内的共同参与机制，提高民航发展基金征收程序的科学合理性，同时，建立完善的征收信息公开制度，将包括民航发展基金在内的政府性基金纳入政府应重点公开的信息范围。建立公众参的社会监督体制，完善政府性基金外部监督不足的问题，防止征收基金被滥用。针对目前政府性基金争议解决制度不完善的问题，可以通过设立行政公益诉讼制度，扩大行政诉讼受案范围等措施拓宽争议救济渠道，保障相对人的合法权益得到有效救济。

Civil aviation development fund is a kind of government-managed funds, include the airport construction fee and civil aviation facilities construction funds. As an independent administrative levy, governmental funds is different from taxes and administrative charges, with a special fund specificity, special purpose, special legal relevance, special pay subject and free sex etc. characteristics. At present, the rule-of-law level of our country governmental funds is not high, most of the governmental fund project rates low levy according to law, the imperfection of the regulations on civil aviation development fund, the collection of the normative documents of law, the civil aviation development fund of a program is not in conformity with the principle of democracy, rule of law applies. Civil aviation development fund is a kind of administrative levy, different from administrative fee and tax. It must comply with the basic spirit of administrative law. In the process of specific tax administration, the civil aviation development fund exists the collection on the basis of illegal, the collection subject and the pay subject not reasonable, the procedure not transparent, lacking of democratic participation ,the system of supervision and dispute resolution not perfect.Aiming at the above problems, first of all, should improving the legal environment of the civil aviation development fund, conforming the legal government-managed funds law, Making a unified regulation on governmental fund system, solving the problems of the government-managed funds collection lacking of legal basis, at the same time, according to the civil aviation development fund, providing legal basis for the civil aviation development fund collection by modifying the civil aviation act, Positive on concrete system for civil aviation development, we should establishe a unified system by the administrative departments as the main body, and strengthen the supervision and management of the financial department; For both passengers and airlines to impose civil aviation development fund, we can cancel on airlines, avoiding airlines will be the cost on to passengers, so passengers pay double charge; In requisition procedures, we can set up the participation mechanism, including both subjects and relevant experts, to improve the scientific rationality of the civil aviation development fund collection program, at the same time, establishing a perfect information disclosure system, incorporating government-managed funds, including civil aviation development fund, into the government should focus on the scope of public information. By setting up the system of public participation of social supervision and improving the problem of insufficient governmental fund external supervision to prevent the collection of funds being abused. In view of the present governmental fund of the imperfection of the system of dispute resolution, we can establish the administrative public welfare lawsuit system, by expanding the scope of accepting cases of administrative litigation, to protect the legitimate rights and interests of the other party to get effective relief.