No collection. "According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 12366 tax service platform, the civil aviation development fund belongs to the government fund, which is not included in the sales revenue of air transport enterprises and is not subject to value-added tax. Value-added tax follows the basic principle of "consistent collection and payment", and the amount collected in the upper link is deducted in the lower link, and the upper link is not taxed and the lower link is not deducted. Therefore, the Civil Aviation Development Fund should not be included in the scope of input deduction. " According to the Interim Measures for the Administration of the Collection and Use of Civil Aviation Development Funds promulgated by the Ministry of Finance, it meets the requirements of "passengers leaving the country on international and regional flights with diplomatic passports; Children under 12 (inclusive); Passengers on domestic regional flights can be exempted from the Civil Aviation Development Fund under any circumstances. The "20% reduction in the collection standard of civil aviation development fund airlines" aims to reduce taxes and fees for civil aviation enterprises, excluding the part paid by passengers. After entering 20021year, the current payment policy of civil aviation development fund is consistent with the second half of 20 19. In this year's government work report, it is mentioned that "the levy standard of civil aviation development funds for airlines is reduced by 20%", which means that the civil aviation development funds that airlines have to pay this year are 40% of the original levy standard. It is expected that the Civil Aviation Administration and other relevant departments will further clarify the specific time for the start of the burden reduction collection.