纳税义务发生时间纳税义务发生时间是指纳税人发生纳税行为确立负有纳税义务的时间，不同于缴纳税款期限。（一）销售货物或者应税劳务的纳税义务发生时间增值税条例规定，销售货物或者应税劳务的纳税义务发生时间，为收讫销售款或者取得索取销售款凭据的当天。根据这一规定，? Tax liability occurrence time Tax liability occurrence time refers to the time when the taxpayer is liable to pay the tax, unlike the tax payment deadline. (A) the time of payment of tax obligations for the sale of goods or taxable services The provisions of the VAT Ordinance, the tax liability for sales of goods or taxable services shall be the day when the sales proceeds are received or evidence of the sales proceeds is obtained. According to this regulation,?