According to Article 5 of the Regulations of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the Collection and Management of Waste Electrical and Electronic Products Disposal Fund, the fund payer shall pay the fund when selling the declared products. The term "sales" as mentioned in these Provisions refers to the transfer of the ownership of the products applying for funds by obtaining goods, money or other economic benefits from the buyer.

According to the provisions of Article 39 of the Regulations on the Collection and Management of Waste Electrical and Electronic Products Treatment Funds in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the Measures shall be implemented from July 12.

Therefore, the fund payment obligor pays the fund when selling products for the fund. Pay the fund when the products applying for the fund are sold on July 20 12 1 day. Just look at the time when the sales are realized, whether it is produced before July or after July.