Whether a taxpayer pays taxes depends on the actual business situation and meets the conditions for the occurrence of tax obligations stipulated in the relevant tax laws, so it is necessary to pay taxes. Invoice is only a means for tax authorities to manage tax collection, and it is not the reason for direct tax obligation. As long as it meets the time when the tax obligation stipulated in the tax law occurs, it is necessary to pay relevant taxes and fees.

The occurrence time of tax obligation refers to the beginning time when the taxpayer should bear the tax obligation as stipulated in the tax law. Different taxes have different tax obligations.

The Provisional Regulations on Value-added Tax stipulates that the time when the obligation to pay value-added tax occurs, the sale of goods or taxable services, is the day when the sales price is received or the proof of asking for the sales price is obtained; For imported goods, it is the day of customs declaration and import. All taxpayers should fulfill their tax obligations according to law and pay taxes in time.

The obligation to pay business tax occurs on the day when the taxpayer provides taxable services, transfers intangible assets or sells real estate, receives business income or obtains evidence to claim business income. Unless otherwise provided by the competent departments of finance and taxation of the State Council, such provisions shall prevail. In addition, the business tax withholding obligation occurs on the day when the taxpayer's business tax obligation occurs.

Determination of the occurrence time of consumption tax obligation;

First, taxpayers selling taxable consumer goods, according to different sales settlement methods are:

1. If credit sale or installment payment is adopted, the payment date agreed in the written contract shall prevail; If there is no payment date stipulated in the written contract or there is no written contract, it is the invoice date of taxable consumer goods;

2. If prepayment is adopted, it is the invoice date of taxable consumer goods;

3. If the collection is accepted or entrusted to a bank for collection, it is the day when the taxable consumer goods are issued and the collection procedures are handled;

4. If other settlement methods are adopted, it shall be the day when the sales payment is received or the credentials for claiming the sales payment are obtained.

Two, taxpayers produce taxable consumer goods for their own use, for the transfer date.

3. Taxable consumer goods entrusted by taxpayers for processing shall be the day when the taxpayer picks up the goods.

Four, taxpayers import taxable consumer goods, the date of import declaration.

The occurrence of tax obligations stipulated in the tax law is not directly related to invoices. In essence, it refers to the tax obligation when taxable business occurs. Therefore, it is not possible to issue invoices as a tax condition.