对改进现金折扣帐务处理的探讨河北省隆化县物资局王文德按增值税暂行条例实施细则规定：增值税纳税义务的发生时间“采取赊销和分期收款方式销售货物，为合同约定的收款日期的当天。”赊销是允许购货方在一定期限内支付货款，这一定期限称为信用期限。信用期限到期日即为... Discussion on the Improvement of Cash Discount Accounts Processing Wang Wende, Hebei Province Longhua Materials Bureau, according to the provisions of the Provisional Regulations on the Implementation of Value Added Tax regulations: the occurrence time of VAT tax obligations “to take credit and installment sales of goods for the contract receivables Date of the day. ”Credit is to allow buyers to pay the purchase price within a certain period of time, the deadline is called the credit period. Credit expiry date is ...