中华人民共和国增值税法（征求意见稿）(23)
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（一）发生应税交易，纳税义务发生时间为收讫销售款项或者取得索取销售款项凭据的当天；先开具发票的，为开具发票的当天。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（二）视同发生应税交易，纳税义务发生时间为视同发生应税交易完成的当天。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.45pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（三）进口货物，纳税义务发生时间为进入关境的当天。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.45pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第三十四条</SPAN><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">增值税纳税地点，按下列规定确定：<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">（一）有固定生产经营场所的纳税人，应当向其机构所在地或者居住地主管税务机关申报纳税。<o:p></SPAN></FONT></SPAN></P>


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