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据反映，一些民航单位认为由机场向中外旅客收取的机场管理建设费过去属于免税项目，实行新税制后并未具体明确对该项目停止免税；旅游发展基金属于为财政代收款项，因而拒绝将这两项收费并入营业额中计算缴纳营业税。这是违反税法的行为。实行新税制后，原营业税的法规均已废
It is reported that some civil aviation agencies think that the airport management and construction fees collected by the airport from Chinese and foreign tourists were exempt from taxation in the past. After the implementation of the new tax system, the project was not specifically and explicitly exempted from tax exemption. The Tourism Development Fund, which was classified as a collection of financial receipts, These two charges are incorporated into turnover to calculate and pay sales tax. This is a violation of tax laws. After the implementation of the new tax system, the original business tax laws and regulations have been scrapped