The airport construction fee cannot be deducted from the input tax. Input tax refers to the value-added tax paid for the purchase of goods or taxable services in the current period. In enterprise calculation, VAT payable is the number of output tax minus input tax. Therefore, the input tax amount is directly related to the tax amount. The following formula is generally used in the calculation of financial statements: input tax = (purchased raw materials, fuel, power) * tax rate; Input tax is the money that has been paid, and it is recorded in the debit when making accounting entries.

Input tax deduction refers to the input value-added tax that should be deducted from the output value-added tax when calculating the taxable amount after the enterprise purchases raw and auxiliary materials and sells products in the production and operation process, which is referred to as input tax for short. Input tax is the tax incurred when purchasing goods, which can be deducted by output tax. For example, input tax can be used as retention tax, which will be offset in the next few months. If there are many output taxes, you should pay taxes to the tax authorities.

The following input taxes are allowed to be deducted from the output tax:

1。 Value-added tax indicated on the special VAT invoice obtained from the seller.

2。 The value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.

3。 When purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the agricultural product purchase invoice or sales invoice. Input tax calculation formula: input tax = purchase price × deduction rate.

4。 In the course of production and operation, if goods are purchased or sold and transportation expenses are paid, the input tax shall be calculated according to the amount of transportation expenses indicated in the transportation expense statement and the deduction rate of 7%.

Airport construction fee is set up to raise funds for airport construction. There are two channels in the initial stage of airport construction: civil aviation system and local channels. In order to ensure the return of local investment, this system has been retained. On April 20 12, the Ministry of Finance promulgated the new Interim Measures for the Administration of the Collection and Use of Civil Aviation Development Funds, which stipulated that airport construction fees should be replaced by the Civil Aviation Development Fund.

Four types of passengers can be exempted from airport construction fees:

1。 Passengers on international flights who transit through domestic airports and do not leave the isolation zone are exempt from airport construction fees; However, passengers who have gone through entry and exit formalities must pay airport fees according to regulations if they change to domestic flights.

2。 Passengers leaving the country on international flights and Hong Kong and Macao flights with diplomatic passports are exempt from airport fees; Passengers who take domestic flights with diplomatic passports must pay airport fees according to regulations.

3。 Children under the age of 12 (including 12) who hold half tickets are exempt from airport fees, while other passengers who hold concessionary tickets or free tickets are required to pay airport fees.

4。 Passengers who transfer on domestic flights on the same day (within 8 hours of the departure time of the next flight with air tickets) are exempt from airport fees. Transit passengers who change their domestic flights to international flights must pay airport fees according to regulations.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Article 8 Calculation of input tax The value-added tax paid or borne by taxpayers on goods, labor services, services, intangible assets and real estate is the input tax. The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax = purchase price × deduction rate

(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The adjustment of deduction items and deduction rate shall be decided by the State Council.

Article 9 If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.