Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Collection of Business Tax and Individual Income Tax on Income from Non-Tangible Commodity Promotion, Agency and Other Services Provided by Individuals

This notice stipulates the taxation rules for business tax and individual income tax on income earned by individuals from providing non-tangible commodity promotion, agency, and similar services. Note that the business tax provisions in Article 1 have been rendered invalid by subsequent regulations.