财税〔2009〕61号
Notice of the Ministry of Finance and the State Administration of Taxation on Not Levying Value-Added Tax and Business Tax on Power Supply Engineering Fees
财政部国家税务总局关于供电工程贴费不征收增值税和营业税的通知
This notice stipulates that value-added tax and business tax shall not be levied on power supply engineering fees. However, the business tax provisions have become invalid, as referenced in a subsequent notice on废止 and失效 business tax regulatory documents.