中华人民共和国增值税暂行条例 PROVISIONAL REGULATIONS OF THE PEOPLES REPUBLIC OF CHINA ON VALUE ADDED TAX

taxpayers.

　　Article 22 The place for the payment of VAT is as follows：

　　（1） Businesses with a fixed establishment shall report and pay tax with the local competent tax authorities where the establishment is located. If the head office and branch are not situated in the same county （or city）， they shall report and pay tax separately with their respective local competent tax authorities. The head office may， upon the approval of the State Administration for Taxation or its authorised tax authorities， report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.

　　（2） Businesses with a fixed establishment selling goods in a different county （or city） shall apply for the issuance of an outbound business activities tax administration certificate from the local competent tax authorities where the establishment is located and shall report and pay tax with the local competent tax authorities where the establishment is located. Businesses selling goods and taxable services in a different county （or city） without the outbound business activities tax administration certificate issued by the local competent tax authorities where the establishment is located， shall report and pay tax with the local competent tax authorities where the sales activities take place. The local competent tax authorities where the establishment is located shall collect the overdue tax which has not been reported and paid to the local competent tax authorities where the sales activities take place.

　　（3） Businesses without a fixed base selling goods or taxable services shall report and pay tax with the local competent tax authorities where the sales activities take place.

　　（4） For importation of goods， the importer or his agent shall report and pay tax to the customs office where the imports are declared.

　　Article 23 The VAT assessable period shall be one day， three days， five days， ten days， fifteen days or one month. The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer； tax that cannot be assessed in

regular periods may be assessed on a transaction-by-transaction basis.

　　Taxpayers that adopt one month as an assessable period shall report and pay tax within ten days following the end of the period. If an assessable period of one day， three days， five days， ten days or fifteen days is adopted， the tax shall be prepaid within five days following the end of the period and a monthly return shall be filled with any balance of tax due settled within ten days from the first day of the following month.

　　Article 24 Taxpayers importing goods shall pay tax within seven days after the issuance of the tax payment certificates by the customs office.

　　Article 25 taxpayers exporting goods with the applicable 0% tax rate shall， upon completion of export procedures with the customs office， apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document. The detailed measures shall be formulated by the State Administration for Taxation.

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

　　Article 26 The collection and administration of VAT shall be conducted in accordance with the relevant regulations of the and these Regulations.

　　Article 27 The collection of VAT from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the standing Committee of the National People's Congress.

　　Article 28 The Ministry of Finance shall be responsible for the interpretation of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation of these Regulations.

　　Article 29 These Regulations shall come into effect from January 1， 1994， and the promulgated by the State Council on September 18， 1984 shall be repealed on the same date

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