(3) Businesses without a fixed base selling goods or taxable servicesshall report and pay tax with the local competent  tax  authorities  wherethe sales activities take place.
(4) For importation of goods, the importer or his agent shall  reportand 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  thetaxpayer shall be determined by the competent tax authorities according tothe magnitude of the tax payable of  the  taxpayer;  tax  that  cannot  beassessed    in    regular    periods    may    be    assessed     on     atransaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period  shall  reportand pay tax within ten days  following  the  end  of  the  period.  If  anassessable period of one day, three days, five days, ten days  or  fifteendays is adopted, the tax shall be prepaid within five days  following  theend of the period and a monthly return shall be filled with any balance oftax due settled within ten days from the first day of the following month.

Article 24
rticle 25
taxpayers exporting goods with the applicable 0% tax rate shall, uponcompletion of export procedures with the customs office, apply for the taxrefund on those export goods to the tax authorities  on  a  monthly  basisbased on such relevant documents as the export declaration  document.  Thedetailed measures shall be formulated  by  the  State  Administration  forTaxation.

Where  the  return  of  goods  or  the  withdrawal  of  the  customsdeclaration occurs after the completion of the tax refund  on  the  exportgoods, the taxpayer shall repay the tax refunded according  to  the  laws.Article 26
The collection and  administration  of  VAT  shall  be  conducted  inaccordance with the relevant regulations  of  the  Republic  of  China  on  Tax  Collection  and  Administration>  and  theseRegulations.
Article 27
The collection of VAT from foreign investment enterprises and foreignenterprises shall be conducted in accordance with the resolutions  of  thestanding Committee of the National People¡äs Congress.
Article 28
The Ministry of Finance shall be responsible for  the  interpretationof these Regulations and for the formulation of  the  Detailed  Rules  andRegulations for the Implementation of these Regulations.
Article 29
These Regulations shall come into effect from January 1,  1994,  Draft Regulations of the People¡äs Republic of China on Value-  Added  Tax>and the Tax> promulgated by the State Council  on  September  18,  1984  shall  berepealed on the same date.