消费税的纳税人销售应税消费品，采取分期收款结算方式的，其纳税义务发生时间是（）。取得索取销售款凭据的当天收取销售款的当天发出应税消费品的当天销售合同规定收款日期的当天

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国家开放大学 / 税收理论与实务

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消费税的纳税人销售应税消费品，采取分期收款结算方式的，其纳税义务发生时间是（）。
取得索取销售款凭据的当天

收取销售款的当天

发出应税消费品的当天

销售合同规定收款日期的当天

积分

税收理论与实务

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