The occurrence time is as follows:

1. When all or part of the payment is received;

2. On the day when the consignment list is received from the consignment unit;

3. The consignment list and payment have not been received, and it has been 180 days since the consignment goods were issued.

The time when the VAT liability occurs:

(1) When a taxable sale occurs, it is the day when the sales payment is received or the receipt for claiming the sales payment is obtained; if the invoice is issued first, it is the day when the sales payment is received; The day of the invoice.

(2) Imported goods shall be the day of import declaration. The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs.

On the day when the sales payment is received or the receipt for claiming the sales payment is obtained, depending on the sales settlement method, the details are:

(1) The goods are sold by direct collection, regardless of whether the goods are Issuance is the day when the sales payment is received or the receipt for claiming the sales payment is obtained;

(2) The goods are sold through collection and acceptance and entrusted bank collection, and the collection procedures are completed in order to issue the goods and complete the collection procedures.

(3) If goods are sold on credit or installment collection, the day of payment shall be the day stipulated in the written contract. If there is no written contract or the written contract does not agree on the date of payment, the day shall be the day of payment for the goods. The day the goods are shipped;

(4) For goods sold in the form of advance payment, the day the goods are shipped, but for large-scale machinery and equipment, ships, aircraft and other goods with a production period of more than 12 months, the day the goods are shipped is the day the goods are received. The day when the payment is received in advance or the payment date specified in the written contract;

(5) When entrusting other taxpayers to sell goods on behalf of others, it is the day when the company receives the sales list from the sales agency or receives all or part of the payment for the goods. If the consignment list and payment are not received, it shall be the day on which 180 days have elapsed since the consignment goods were issued;

(6) Sales of taxable services shall be the day when the service is provided and the sales payment is received or the receipt for claiming the sales payment is obtained. ;

(7) The taxpayer’s behavior deemed to be the sale of goods listed in Items (3) to (8) of Article 4 of these Rules shall be the day when the goods are transferred.

The time when tax liability occurs refers to the time when taxpayers have tax liability in accordance with tax laws. Since certain taxable behaviors of taxpayers and the acquisition of taxable income are not consistent in the time of occurrence, in order to correctly determine the tax collection relationship and due responsibilities between tax authorities and taxpayers, the tax law generally determines the time of occurrence of tax obligations. Clear provisions have been made, which can be summarized as follows:

(1) If tax is calculated based on the sales income of industrial products or commodities, where the collection and settlement method is adopted, the tax shall be calculated on the day when the payment is received or when the payment is made. The day when the bank is duly entrusted to collect the payment; if other settlement methods are used, it is the day when the goods are shipped.

(2) If tax is calculated based on the purchase amount of taxable agricultural, forestry, animal husbandry, and aquatic products, it will be the day when the purchase price is settled; based on the actual sales income of taxable agricultural, forestry, animal husbandry, and aquatic products Taxes are calculated on the day of transaction.

(3) If tax is calculated based on the amount of service business income, including transportation, construction and installation, postal telecommunications, finance and insurance, public utilities and other industries, the tax is calculated on the day when the business income is obtained.

(4) If tax is paid at the import stage, it shall be the day of import declaration.

(5) The payment of taxes at specific links should be determined on a case-by-case basis.

Legal Basis

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 19 Time of occurrence of value-added tax liability:

(1) When taxable sales occur, it shall be the day when the sales payment is received or the receipt for claiming the sales payment is obtained; if the invoice is issued first, it shall be the day when the invoice is issued.

(2) Imported goods shall be the day of import declaration.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs.