The civil aviation development fund cannot deduct the input tax. The civil aviation development fund belongs to the government's blessing fund. It was set up to replace the airport construction fee originally levied on passengers and the civil aviation infrastructure construction fund levied on airlines, and also to include civil aviation energy conservation and emission reduction and general aviation reputation into the scope of use of the civil aviation development fund. Non-deductible input tax: goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items of socks. Goods purchased, processing, repair and replacement services, labor services, intangible assets and real estate used for tax-free items.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 10

The input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.