财税〔2009〕61号
Notice of the Ministry of Finance and the State Administration of Taxation on Income Tax and Business Tax Policies for Youth Activity Venues and Electronic Game Halls
财政部国家税务总局关于对青少年活动场所、电子游戏厅有关所得税和营业税政策问题的通知
This notice specifies tax policies regarding income tax and business tax for youth activity venues and electronic game halls. Certain clauses have been rendered invalid, with reference to a later notice that annuls and invalidates several business tax regulatory documents.