(2) Businesses with fixed establishment selling goods in other county (or city) shall apply for issuance of tax administration certification of outbound business activities from the local competent tax authorities where the establishment is located and shall report and pay taxes with the local competent tax authorities where the establishment is located. Businesses selling goods and taxable services in other county (or city) without tax administration certification of outbound business activities issued by the local competent tax authorities where the establishment is located shall report and pay taxes with the local competent tax authorities where the sale or service takes place. The local competent tax authorities where the establishment is located shall collect the overdue taxes that have not been reported and paid to the local competent tax authorities where the sale or service takes place.

(3) Businesses without fixed base selling goods or taxable services shall report and pay taxes with the local competent tax authorities where the sale or service takes place. The local competent tax authorities where the establishment is located shall collect the overdue taxes that have not been reported and paid to the local competent tax authorities where the sale or service takes place.

(4) For importation of goods, tax shall be reported and paid to the customs office where the imports are declared.

The withholding persons shall report and pay the withheld taxes to the local competent tax authorities where their establishments are located or domiciled.

Article 23 The payment period of VAT shall be one day, three days, five days, 10 days, 15 days, one month or one quarter. The actual payment period of a taxpayer shall be determined by the competent tax authorities according to the amount of the tax payable of the taxpayer; and tax that cannot be paid in regular periods may be paid on transaction basis.

Taxpayers that adopt one month or one quarter as a payment period shall report and pay taxes within 15 days of the end of the period. If a payment period of one day, three days, five days, 10 days or 15 days is adopted, the tax shall be prepaid within five days of the expiration of the period and reported and paid within 15 days from the first day of the following month with settlement of any balance of tax payable of the previous month.

The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.

Article 24 Taxpayers importing goods shall pay taxes within 15 days after the issuance of the special letter of payment of customs import VAT by the customs office.

Article 25 Taxpayers exporting goods with applicable exemption and refund of tax shall, upon completion of export procedures with the customs office, apply for tax refund and exemption on those export goods to the tax authorities within the prescribed period of export tax refund and exemption report on a monthly basis by producing such related vouchers as export declaration documents, the detailed measures of which shall be formulated by the competent financial and tax authorities of the State Council.

Where the return of goods or the withdrawal of the customs declaration occurs after the completion of tax refund on export goods, the taxpayer shall repay the tax refunded according to law.

Article 26 The collection and administration of VAT shall be conducted in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration and the Regulations.

Article 27 The Regulations shall enter into effect on January 1, 2009.

Source: www.fdi.gov.cn