纳税义务发生时间（Tax liability occurrence time）.doc

纳税义务发生时间（Tax liability occurrence time） Tax liability occurrence time The occurrence time of tax liability refers to the starting time of taxpayers who should assume the duty of tax under the tax law. Time of occurrence of tax obligation provisions, a specific date is to clear the taxpayers tax obligations; two is conducive to the implementation of the tax authorities of tax management, reasonably determine the reporting period and payment period, supervision of taxpayers in accordance with the law to fulfill tax obligations, ensuring the national revenue. The time of defining the duty of tax is also the embodiment of the statutory principle of Taxation, the statutory requirements of Taxation, the determination of tax elements, the determination of tax amount and the determination of tax time. I. VAT VAT is one of the most important taxes in our country. Time for value added tax obligations to pay taxes, mainly refers to the starting time of VAT taxpayers and withholding taxable, tax withholding behavior should bear the tax obligation, the withholding obligation, is a commodity (including taxable services) the added value generated in the process of transfer as the tax according to a tax levy. (a) the sale of goods or taxable services, the same day as the receipt of sales proceeds or the sale amount are obtained credentials 1. direct collection of goods sold, regardless of whether the goods are issued, are the receipt of sales or obtain the date of receipt of sales funds; 2. take the collection and sale of goods commissioned by the bank payment for goods, issued the same day and completed collection procedures; 3. when the goods are sold on credit and by installments, the date on which the date of payment is stipulated in the written contract shall be the same as that of the goods without written contract or written contract without the date of payment; 4. take payment received in advance for the sale of goods, goods issue, but the production and sales of large-scal