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根据《中华人民共和国增值税暂行条例》及其实施细则的有关规定,现就增值税纳税义务发生时间有关问题公告如下:纳税人生产经营活动中采取直接收款方式销售货物,已将货物移送对方并暂估销售收入入账,但既未取得销售款或取得索取销售款凭据也未开具销售发票的,其增值税纳税义务发生时间为取得销售款或取得索取销售款凭据的当天;先开具发票的,为开具发票的当天。
According to the “Provisional Regulations of the People’s Republic of China on Value-added Tax” and its implementation details of the relevant provisions, is now on the value-added tax liability occurs when the announcement of the relevant issues as follows: Taxpayers in the production and operation activities to take direct sales receivables, the goods have been transferred to each other And the sales revenue is provisionally recorded but neither the sales proceeds nor the sales invoices have been issued nor the sales invoices have been issued, the VAT liability obligation shall take place on the day when the sales proceeds are obtained or the credentials for obtaining the sales proceeds are obtained; , For the day the invoice.