International passenger transport vouchers (air tickets) do not fall within the scope of VAT deduction and cannot be used to calculate the input tax deduction.

According to regulations, the input tax on domestic passenger transportation services purchased by general taxpayers of value-added tax is allowed to be deducted from the output tax. The air tickets must be air transport e-ticket itineraries indicating the identity information of the company's employees, and the deduction is calculated according to the input tax = (fare + fuel surcharge) / (1 + 9%) × 9%. The Civil Aviation Development Fund cannot The deduction is calculated into the fare. The purchase of international passenger transportation services cannot be used to calculate the input tax deduction, so it is not a VAT deduction certificate.