The civil aviation development fund is a 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.

Non-deductible input tax:

Socks subject to simple tax calculation method purchase goods, processing and repair services, labor services, intangible assets and real estate. Goods purchased, processing, repair and replacement services, labor services, intangible assets and real estate used for tax-free items.

To sum up, the civil aviation development fund belongs to the government's fund, with mixed comments. 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 to bring civil aviation energy conservation and emission reduction and general aviation reputation into the scope of use of the civil aviation development fund.

Legal basis:

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.