The time when the obligation to pay value-added tax on credit sales occurs is the collection date or the delivery date of the goods as agreed in the written contract. According to the relevant laws and regulations, when selling goods on credit or by installment, it is the payment date agreed in the written contract, or the delivery date if there is no written contract or no written contract. VAT is one of the most important taxes in China. The occurrence time of VAT tax obligation mainly refers to the starting time when VAT taxpayers and withholding agents should bear the tax obligation and withholding obligation. It is a turnover tax based on the value-added amount of goods (including taxable services) in the circulation process. The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.

Legal basis:

Article 6 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 6 Taxpayers shall separately account for the sales of goods and the turnover of non-value-added taxable services, and pay value-added tax according to the sales of goods they sell, while the turnover of non-value-added taxable services does not pay value-added tax; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:

(a) sales of self-produced goods, while providing construction services;

(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Article 7 Taxpayers engaged in non-VAT taxable items shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items; If it is not accounted for separately, the sale of goods or taxable services shall be approved by the competent tax authorities.