when issuing stored-value cards, the seller can only issue ordinary VAT invoices when collecting money, and cannot issue special VAT invoices. At the same time, the funds received at the time of issuance belong to the advance funds obtained by the cardholder from recharging the single-purpose card, and no value-added tax is paid. The tax obligation occurs when the cardholder uses the single-purpose card to purchase goods or services. When a cardholder uses a single-purpose card to purchase goods or services, the seller of the goods or services shall pay VAT in accordance with the existing regulations, and shall not issue VAT invoices to the cardholder.