随着全球航空运输业的不断发展,飞机开始出现私有化倾向。21世纪初,美国已有约70万名飞行员,其中约40%是私人飞机飞行员,在远距离交通运输方面,私人小型飞机开始取代汽车和火车。①随着经济的快速发展和个人财富的积累,近年来我国私人飞机市场发展势头良好。然而,与汽车、轮船等交通运输工具相比,我国缺少一套对私人飞机购置、使用、保有环节完整的税收政策,相关政策亟待完善。 With the continuous development of the global air transport industry, the aircraft began to be privatized. At the beginning of the 21st century, the United States already had some 700,000 pilots, of which about 40% were private pilot pilots. In the area of ​​long-distance transport, private light aircraft began to replace cars and trains. ① With the rapid economic development and the accumulation of personal wealth, the development of China’s private jet market has enjoyed a good momentum in recent years. However, compared with transportation vehicles such as automobiles and ships, China lacks a set of tax policies on the purchase, use and retention of private aircraft. The relevant policies are in urgent need of improvement.