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Core Viewpoint - The article discusses the regulations regarding the issuance and taxation of single-purpose prepaid cards in China, specifically focusing on the VAT implications for businesses selling these cards and the services associated with them [6]. Summary by Sections Tax Regulations on Single-Purpose Prepaid Cards - According to the announcement by the State Administration of Taxation, businesses that sell single-purpose prepaid cards are not required to pay VAT on the funds received from card sales or recharges [6]. - Businesses can issue ordinary VAT invoices to purchasers of these cards but are prohibited from issuing special VAT invoices [6]. - When cardholders use these prepaid cards to purchase goods or services, the sellers of those goods or services must pay VAT as per existing regulations and cannot issue VAT invoices to the cardholders [6]. Additional Income from Card Services - Any fees collected from the issuance or sale of single-purpose prepaid cards, such as handling fees, settlement fees, service fees, and management fees, are subject to VAT according to current regulations [6].