After the camp change, the "State Administration of Taxation on the Camp Change Pilot Announcement on a Number of Levy and Management Issues" (State Administration of Taxation Announcement No. 53 of 2016) stipulates that, since September 1, 2016, the pre-paid card in the sale and recharge of the pre-collected funds obtained at the time of sales and recharging, belongs to the time of the VAT obligation has not yet occurred, and does not pay the value-added tax (VAT). VAT will be paid when the sale of goods or services actually occurs.

The issuance of VAT invoices stipulates that the card seller shall issue ordinary VAT invoices to the card purchaser and the rechargeable cardholder at the time of collection, and shall not issue special VAT invoices; and VAT invoices shall no longer be issued at the time of actual consumption. When issuing invoices, use 601 "Prepaid Card Sales and Recharge" under the code of "Non-taxable Items without Sales Behavior", and fill in the column of invoice tax rate as "Non-taxable". If the customer asks the catering enterprise to issue the consumption invoice of catering service directly when recharging the card, then according to the VAT regulations, the VAT tax obligation will be generated when issuing the invoice, that is, the VAT needs to be declared and paid in accordance with the law. The sale of rechargeable cards to receive money, there is no enterprise income tax receivable income, so the advance receipts do not generate enterprise income tax obligations.