Civil aviation fund input tax and fuel surcharge cannot be deducted. The prices of e-tickets for air transport in the travel itinerary are listed item by item, including fares, fuel surcharges and civil aviation development funds. 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.

According to Article 6 of the Announcement on Deepening the Reform of Value-added Tax, taxpayers are allowed to purchase domestic passenger transport services, and the input tax is deducted from their output tax.

What are the scope of use of the Civil Aviation Development Fund?

1. Civil aviation infrastructure construction, including airport landing area, terminal area, airport perimeter, civil aviation safety and air traffic control system.

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 capacity building of sustainable safety and airworthiness certification.

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

7. Other necessary expenditures.