纳税义务发生时间 meaning in English
the timing of tax liability arising
Examples
- The timing of tax liability arising
纳税义务发生时间 - Article 9 the time at which a liability to business tax arises shall be the date on which the business proceeds are received or documented evidence of right to collect business proceeds is obtained by the taxpayer
第九条营业税的纳税义务发生时间，为纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天。