< p> According to the Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Provision of Construction Services Abroad (State Taxation Administration of The People's Republic of China Announcement No.69 of 20 16): < strong> Seven, taxpayers to provide visa agency services, to obtain the total price and other expenses, after deducting the service recipient and paid to the Ministry of Foreign Affairs and foreign embassies (consulates) in China visa fees, certification fees for the balance of sales. Visa fees and certification fees collected from service recipients and paid on their behalf may not be issued with special VAT invoices, but with ordinary VAT invoices. < /strong> < /p> < p> ......< /p> < p> Eleven, this announcement shall come into force as of the date of promulgation, and the matters that have not been dealt with before shall be implemented in accordance with the provisions of this announcement. < /p>