Circular of the State Administration of Taxation on the Issue of Turnover in Agency Trade

Circular of the State Administration of Taxation on the Issue of Turnover in Agency Trade

Guo Shui Fa [2003] No. 69

June 18, 2003

Recently, reports have been made to us from some regions that service entities are being entrusted by official bodies, organizations, enterprises, and public institutions to offer dining cards registered with a certain sum of money to employees of the entrusting parties, and the card holders are then going to catering enterprises designated by the service entities for consumption.
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