民航国际运价税费演进研究

taptap下载安装安卓学报 ›› 2025, Vol. 43 ›› Issue (4): 62-66.

民航国际运价税费演进研究

1. 中国民航信息网络股份有限公司，北京 101318； 2. 北京市民taptap点点注册账号数据工程技术研究中心，北京 101318

收稿日期:2024-10-08 修回日期:2024-11-25 出版日期:2025-09-22 发布日期:2025-09-22
作者简介:高超（1986— ），女，陕西榆林人，工程师，硕士，研究方向为民航信息化

Research on the evolution of international freight rates and taxes in civil aviation

1. TravelSky Technology Limited, Beijing 101318, China; 2. Beijing Engineering Technology Research Center of

Civil Aviation Big Data, Beijing 101318, China

Received:2024-10-08 Revised:2024-11-25 Online:2025-09-22 Published:2025-09-22

摘要/Abstract

摘要：

民航国际运价税费是增加国家财政收入的重要来源，但由于不同国家和地区税收政策的差异，以及不同航

空公司的税费规则差异，导致民航国际运价税费需通过多渠道、多数据源进行计算，使得用户体验大打折

扣。为给行业相关人员提供行之有效的理论和实践指导，本文基于国际运价税费计算规则和计算方法的变

化，首先系统回顾了民航国际运价税费从手工计算到自动化、智能化的演进历程，重点介绍了航空运价发

布公司（ATPCO，Airline Tariff Publishing Company）在建立民航国际运价税费的统一技术规范和管理标准

方面所开展的一系列工作；其次，介绍了中国民航信息网络股份有限公司（简称中国航信）在民航国际运价

搜索中实现税费自动计算的工作案例；最后，综合分析了新税种、新技术、新政策对民航国际运价税费造成

的影响。

关键词:

国家税, ATPCO 标准, 税计算方式, 国际运价, 新税种

Abstract:

Civil aviation international freight rates and taxes are an important source of increasing national fiscal revenue, but

due to differences in tax policies among different countries and regions, as well as differences in tax rules among

different airlines, civil aviation international freight rates and taxes need to be calculated through multiple channels

and data sources, which greatly reduces user experience. To provide effective theoretical and practical guidance for

industry-related personnel, this article is based on the changes in international freight rates and taxes calculation

rules and methods. Firstly, the evolution process of civil aviation international freight rates and taxes from manual

calculation to automation and intelligence is systematically reviewed, with a focus on the series of work carried out

by Airline Tariff Publishing Company (ATPCO) in establishing unified technical specifications and management

standards for civil aviation international freight rates and taxes. Secondly, a work case of TravelSky Technology

Limited (abbreviated as China TravelSky) implementing automatic calculation of taxes and fees in civil aviation

international fare search was introduced. Finally, a comprehensive analysis was conducted on the impact of new

taxes, new technologies, and new policies on the international freight rates and taxes of civil aviation.

Key words:

national tax, Airline Tariff Publishing Company (ATPCO)standard, tax calculation, international fare, new taxes

中图分类号:

F56
TP399

高超, 余朝, 张宏海, 田丰, .

民航国际运价税费演进研究

[J]. taptap下载安装安卓学报, 2025, 43(4): 62-66.

GAO Chao, , YU Zhao, , ZHANG Honghai , , TIAN Feng, .

Research on the evolution of international freight rates and taxes in civil aviation

[J]. Journal of Civil Aviation University of China, 2025, 43(4): 62-66.

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