Now QQ coins are popular among Chinese teenagers. People use real money to buy Web money. Then they buy clothes for their online characters   or services for their online pets with it. And these fancy things will cost QQ fans more in the future. The government will put a tax   of 3% on online sales. For example, if QQ users pay 100 yuan for 110 QQ coins, they will have to spend 103 yuan in the future. The extra   three yuan is tax. Beijing was the first city to carry out the policy. Online games have to pay the tax, too. A number of players make money by spending a lot of time on the games to gain powers  , and then selling them. Experts said that online trade grow fast. There is more than 10 billion yuan of real money in online trade a year in China. However, the government's new move has become a hot topic   among Internet users around the country. In a survey by sina.com more than 70% of about 3,000 surveyed were against it. They said that the tax is too much. But supporters   said the government's better management   of the Internet would help it become healthier. They believe the new move would help stop online identity theft  . Which city was the first city to carry out the policy?
Shenyang. Shanghai. Guangzhou. Beijing.