Yes, according to the current regulations, the refund fee charged by airline agents belongs to the taxation scope of modern service industry, and the value-added tax should be calculated and paid at the rate of 6%. Therefore, the refund paid by the company for official business belongs to the deductible input tax amount, and the tax amount indicated on its special VAT invoice can be deducted from the output tax amount.

I. Conditions for deducting input tax:

1. Enterprises need general taxpayer qualification, and only general taxpayer enterprises can deduct input tax.

2. It is necessary to obtain legal and effective deduction vouchers, mainly to obtain special VAT invoices that meet the requirements.

3. The invoice or scope of use obtained must be consistent with the deduction scope.

4. The business transaction corresponding to the input invoice actually occurs.

Two, the non deductible VAT input tax is:

1. Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption;

2. Abnormal losses of purchased goods and related taxable services;

3. Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

4 consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council;

Legal basis: Article 5 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, the State Council tax authorities are in charge of the national tax collection and administration. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.