Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Collection and Management of VAT Transformation Pilot (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.53, hereinafter referred to as Announcement No.53), when selling prepaid cards, invoices can be issued, but when issuing invoices, 60 1 Prepaid Card Sales and Recharge should be selected, and the invoice tax rate column should be filled with "excluding tax".

Here we need to pay attention to the difference between prepaid cards and membership cards. If the fees are paid for the members, the sales members shall be taxed according to the sales of other intangible assets, that is, the value-added tax shall be levied when the cards are sold.