注册会计师-税第05讲增值税的纳税义务发生时间考点四增值税的纳税义务发生时间专业词汇委托收款：Entrustforcollection分期：Installment发出：Delivered/Shipped赊销：Salesoncredit预付：Prepayment价款：Consideration部分：Partial重点、难点讲解（一）应税销售行为纳税义务发生时间的一般规定Generalprovisionsforthetimeofoccurrenceoftaxobligationoftaxablesalebehavior1.纳税人发生应税销售行为，其纳税义务发生时间为收讫销售款或者取得索取销售款项凭据的当天；先开具发票的，为开具发票的当天。1.Whenthetaxpayerhastheactoftaxablesales,thetimeofoccurrenceoftaxobligationisthedateprovidinglabourservicesandthesalesproceedsreceivedordocumentsclaimingsales2.进口货物，为报关进口的当天。2.Forimportationofgoods,itisthedateofimportdeclaration.3.增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。3.ThetimeofoccurrenceofVATdeductibleobligationshouldbethedatewhentheVATpayableobligationoccurred.（二）应税销售行为纳税义务发生时间的具体规定Specificprovisionsforthetimeofoccurrenceoftaxobligationoftaxablesalebehavior1.直接收款方式销售货物，收到销售款或者取得索取销售款凭据的当天发生纳税义务。1.Forsaleunderthedirectpaymentmethod,itshallbethedateonwhichthesaleamountisreceivedorthedateonwhichthevoucherforclaimsforsalesamountisobtained.2.采取赊销和分期收款方式销售货物，书面合同约定的收款日期的当天，如果没有合同，或合同无约定，以发货当天确认收入。2.Forsalesoncreditorsalebyinstalment,itshallbethedateofcollectionstipulatedincontract;ifthereisnocontractornostipulatedcollectiondateinthecontract,itshallbethedateonwhichthegoodsaredelivered.3.预收货款方式销售货物，纳税义务发生时间为货物发出的当天。但生产销售生产工期超过12个月的大型机械设备、船舶、飞机等货物，为收到预收款或者书面合同约定的收款日期的当天。3.Forsalebyprepayment,itshallbethedateonwhichthegoodsaredelivered;However,whenproduceandsellgoodssuchaslargemachineryequipment,ships,aircraft,etc.whoseproductionperiodover12months,itshallbethedateofreceiptofprepaymentorthedateofcollectionspecifiedincontract.4.委托收款方式销售货物，采取托收承付和委托银行收款方式销售货物...
