Notice of the State Taxation Administration on Tax Issues Concerning Income from the Issuance of Social Welfare Lottery
国家税务总局关于社会福利有奖募捐发行收入税收问题的通知
This notice addresses tax treatment of income from social welfare lottery issuance, with provisions on business tax, personal income tax, and corporate income tax, though certain content has been rendered obsolete by a later announcement.