Can the Civil Aviation Development Fund deduct the input tax?

Input tax cannot be deducted. The civil aviation development fund is a government-managed fund, which aims to replace the airport construction fee levied on passengers and the civil aviation infrastructure construction fund levied on airlines. In addition, civil aviation energy conservation and emission reduction and general aviation are also included in the scope of the civil aviation development fund. The price breakdown of air transport e-ticket in travel itinerary, including fare, fuel surcharge and civil aviation development fund. The civil aviation development fund belongs to the government fund and is not included in the sales revenue of aviation enterprises. Therefore, the input tax is not deducted.

What is the scope of application of the Civil Aviation Development Fund?

1. Civil aviation infrastructure construction, including airport flight area, terminal area, airport fence, civil aviation security, air traffic control system and other infrastructure construction;

2. Subsidize cargo airlines, regional airlines, international airlines and small and medium-sized civil transport airports (including military-civilian airports);

3. Support civil aviation energy conservation and emission reduction;

4. Support the development of general aviation;

5. Strengthen the construction of continuous safety capability and airworthiness certification capability;

6. Research and development of major scientific and technological projects such as civil aviation science and education information and application of new technologies;

7. Other necessary expenditures.