Question: How to determine the time when the tax liability of taxpayers in the financial industry occurs? 1. It is basically stipulated that the taxpayer provides financial services (excluding transfer of financial products) and receives the sales payment or obtains the receipt of the sales payment on the day; first If an invoice is issued, it shall be the day on which the invoice is issued. Receipt of sales payment refers to the payment received by the taxpayer during or after the completion of the provision of financial services. The day on which the receipt for claiming sales payment is obtained shall refer to the payment date determined in the written contract; if no written contract is signed, If the payment date is not specified in the contract or written contract, it will be the day when the financial service is completed. 2. Special provisions (1) After a financial enterprise issues a loan, the receivable and uncollected interest within 90 days from the interest settlement date shall be subject to value-added tax according to the current regulations. , the uncollected interest that occurs after 90 days from the interest settlement date will not be subject to VAT for the time being. VAT will be paid according to regulations when the interest is actually received. (2) The taxpayer engages in the transfer of financial products, which is the day when the ownership of the financial product is transferred. (3) If an unit or individual industrial and commercial household provides financial services to other units or individuals free of charge (except for public welfare undertakings or for the public), the time when its tax liability occurs is the day when the financial services are completed. (4) Value added The tax withholding obligation occurs on the day when the taxpayer's value-added tax obligation occurs. (5) The tax payment period for banks, financial companies, trust investment companies, and credit unions is one quarter.