签订经济合同时,可以筹划的空间有两个:时间和方式。 一、利用经济合同签订的时间进行筹划 我国现行税法所提供的纳税时间的筹划空间有: 1.《增值税暂行条例》第十九条明确规定增值税纳税义务发生时间为:一是销售货物或者应税劳务,为收讫销售款或者取得索取销售款凭据的当天。二是进口 When signing an economic contract, there are two options available: time and method. First, the use of economic contract signing time planning China’s current tax law provided by the tax time planning space are: 1. “Value Added Tax Provisional Regulations,” Article XIX clear that VAT obligations occur when: First, the sale of goods or Taxable service is the day when the sales proceeds have been received or evidence of the sales proceeds has been obtained. Second, imports