According to the provisions of the Ministry of Finance and the State Administration of Taxation on personal financial commodity trading business tax several tax policy notice "(Caishui  No. 111) Article 5:" at the same time to meet the following conditions of administrative charges and government funds temporarily exempted from business tax:
(a) the government funds approved by the State Council or the Ministry of Finance shall be approved by the State Council or the provincial people's government and its financial and price departments in charge of administrative fees and government funds;
(two) when the charge issued at or above the provincial level (including provincial finance department) printed or produced financial bills;
(three) the collection of the money paid in full. Who do not meet the above three conditions and belong to the business tax levy scope of administrative fees and government funds should be levied sales tax.