Fixed business households of value-added tax declare and pay taxes to the tax authorities where the institution is located, and non-fixed business households of value-added tax declare and pay taxes to the tax authorities where they sell. The tax increase period is generally 1 month, and taxpayers should declare and pay taxes within the collection period from 1 to 10 in the following month. Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.