1. The civil aviation development fund is formed by the merger of the original airport management and construction fees and the original civil aviation infrastructure construction fund. Belonging to the government fund, it is not included in the sales revenue of air transport enterprises, and no value-added tax is levied.

2, the civil aviation development fund income turned over to the central treasury, into the government fund budget, earmarking. The collection, use and management of the civil aviation development fund should be subject to the supervision and inspection of the financial and auditing departments, so the civil aviation development fund is not included in the scope of input deduction.