Question "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Occurrence Time of VAT Tax Obligation" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40, 20 1 1) clearly stipulates the confirmation of sales revenue under the direct collection mode. Item (1) of Article 19 stipulates that when goods or taxable services are sold, the day when the sales price is received or the evidence for claiming the sales price is obtained; If the invoice is issued first, it is the day of invoice issuance. Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that the day when the sales payment is received or the credentials for claiming the sales payment are obtained as stipulated in Item (1) of Paragraph 1 of Article 19 of the Regulations, according to the different sales settlement methods, is specifically as follows: (1) When the goods are sold by direct payment, whether the goods are delivered or not, it is the day when the sales payment is received or the credentials for claiming the sales payment are obtained; (4) If the goods are sold by prepaid payment, it is the day when the goods are delivered, but the production and sales of large machinery and equipment, ships, airplanes and other goods with a production period of more than 12 months are completed, and it is the day when the prepayment or the payment date agreed in the written contract is received; The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Occurrence Time of Value-added Tax Obligation (State Taxation Administration of The People's Republic of China Announcement No.40, 20 1 1) stipulates that taxpayers sell goods by direct payment in production and business activities, and have transferred the goods to the other party, temporarily recording the estimated sales income, but they have not obtained sales, obtained sales vouchers or issued sales invoices, and their value-added tax obligation occurs in obtaining sales or issuing sales invoices. If the invoice is issued first, it is the day of invoice issuance. The Measures for the Administration of Value-added Tax of Commercial Retail Enterprises in Inner Mongolia Autonomous Region (for Trial Implementation) (announcementNo.: State Taxation Bureau of Inner Mongolia Autonomous Region 1 20 10) stipulates that goods sold with value-based bills of lading such as shopping cards, delivery cards, stored value cards and smart cards shall be sold by direct payment, and the sales amount shall be determined by the actual amount paid when the cards are cancelled. When goods are sold by direct payment, the delivery system or delivery system is generally adopted, and the payment is mostly settled by cash or cheque. Advance payment refers to all or part of the payment received by the enterprise from the purchasing unit in advance according to the contract. Payment in advance is a kind of credit behavior that the seller collects part or all of the payment from the buyer in advance before sending the goods according to the contract or agreement. According to the above provisions, when the VAT tax obligation occurs, the goods are sold by direct collection, regardless of whether the goods are issued or not, it is the day when the sales payment is received or the proof of claiming the sales payment is obtained; If the goods are sold in advance, the date of delivery of the goods shall prevail; However, the production and sales of large-scale machinery and equipment, ships, aircraft and other goods with a production period of more than 65,438+02 months shall be subject to the receipt of advance payment or the payment date agreed in the written contract.