根据《增值税暂行条例》第三十三条 条例第十九条第(一)项规定的销售货物

根据《增值税暂行条例》第三十三条 条例第十九条第(一)项规定的销售货物或者应税劳务的纳税义务发生时间，按销售结算方式的不同，具体为:
1.采取直接收款方式销售货物，不论货物是否发出，均为收到销售额或取得索取销售额的凭据，并将提货单交给买方的当天;
2采取托收承付和委托银行收款方式销售货物，为发出货物并办妥托收手续的当天;
3采取赊销和分期收款方式销售货物，为按合同约定的收款日期的当天;
4采取预收货款方式销售货物，为货物发出的当天;
5委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天;
6销售应税劳务，为提供劳务同时收讫销售额或取得索取销售额的凭据的当天;
7纳税人发生本细则第四条第(三)项至第(八)项所列视同销售货物行为，为货物移送的当天。

結果 (英文) 1:

According to the provisional regulations on value-added tax the 33rd article of the 19th article of the rules (a) provision of tax obligations of the sale of goods or taxable services, according to the different sales settlement, in particular to: 1. direct payment for sales of goods, irrespective of whether the goods sent are to receive sales or sales obtained credentials, and Bill of lading to the buyer on the day; 2 take d/sold and authorizes the Bank to collect the goods, for goods and collection procedures are completed on the day of issue; 3 take credit and installment sales of cargo, according to the contract's date of receipt that day; 4 to take payment in advance sales of goods, for goods on the day; 5 other taxpayers to sell goods, in order to receive and sell the units list of dealers on the day of the sale; 6 taxable sales for the provision of services and sales receipt or sales obtained credentials on the day; 7 taxpayers of these rules the fourth paragraph (c) to (h) item listed as with the sale of goods Act, for the day of the transfer of the goods.

結果 (英文) 3:

According to the "Provisional Regulations on VAT thirty-third Ordinance" article nineteenth (a) the provisions of the sale of goods or taxable services obligations to pay taxes in time according to the different ways of sales settlement, in particular:1 take direct payment of the sale of goods, regardless of whether the goods are received or issued, sales sales obtained credentials, and the bill of lading to the buyer of the day;2 take the collection and sale of goods commissioned by the bank payment for goods, issued the same day and completed collection procedures;3 take credit and payment methods for the sale of goods, according to the date of receipt of the contract;4 take payment received in advance for the sale of goods, goods issue;5 goods on a consignment to other taxpayers, for the day of receipt of consignment consignment unit sales list;6 sales of taxable services, provide service for the sales receipt or obtain the credentials of the sales;7 the rules of article fourth of taxpayers (three) to (eight) listed as sales of goods, the goods are transferred to.