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《中华人民共和国增值税暂行条例》及其《实施细则》，对增值税的纳税义务发生时间作了明确规定但部分税务检查人员和财务会计人员对此类业务掌握得不够准确，在纳税义务发生时间的确认及其帐务处理方面经常出现错误和发生争议下面就不同的结算方式下，纳税义务发生时间的确认
“People’s Republic of China Provisional Regulations on Value-added Tax” and “Regulations”, the value-added tax liability for the time of the event made clear that some tax inspectors and financial accounting staff to grasp such business is not accurate enough, in the tax liability occurs Confirmation of the time and accounting errors often occur and the dispute occurs The following confirmation of the timing of the occurrence of tax liability under different settlement methods