Port communicationThe time when sales revenue is realized and the settlement method The time when sales revenue is realized is closely related to the settlement method.。The cash sales method and the credit sales method mean the difference in the realization time of product sales revenue.。There is a discrepancy between my country's current tax law on the time when sales revenue is realized and the time when product sales revenue actually flows in.。The disconnect between legal time and actual time often brings many operational troubles to the enterprise.。
in our country，The tax system and the financial system are inconsistent with respect to the time when tax obligations occur and when sales are realized.。The actual inflow of enterprise product sales revenue often lags behind the time of tax liability due to various reasons.。This will not only cause a shortage of funds for enterprises,，and will lose the tax shield for tax deferral.。so，It is necessary to plan the realization time of product sales revenue。
The following is a brief introduction to the time when tax obligations occur in value-added tax and corporate income tax.，That is, the regulations on the time when product sales revenue is realized。
"Implementation Rules for the Interim Regulations of the People's Republic of China on Value-Added Tax" stipulates：The time when the taxpayer’s tax liability for selling goods or taxable services occurs (i.e. the legal time when product sales are realized)，Varies according to sales method：①Sell goods by direct payment method，Regardless of whether the goods occur，All are proof of sales received or sales requested.，and hand over the bill of lading to the buyer on the same day。
②Sell goods through collection and entrustment of bank collection methods，The day when the goods are dispatched and the collection procedures are completed。③Sell goods on credit or installment payment method，On the day of payment as agreed in the contract。④Sell goods by receiving payment in advance，The day the goods are shipped。⑤Entrust other taxpayers to sell goods on behalf of others，The day on which the consignment list for sales from the consignment unit is received。
⑥Sales of taxable services，The day when the sales amount is collected or the sales receipt is obtained for the provision of services.。⑦The taxpayer engages in behavior deemed to be the sale of goods，The day the goods are transferred。
According to the relevant provisions of the Enterprise Income Tax Law，The revenue recognition time for corporate income tax is：①On the premise of delivery and withdrawal，If payment has been received or the right to obtain payment，When the invoice or bill of lading has been handed over to the other party at the same time，is recognized as the realization of revenue，Regardless of whether the product occurs；If you do not give the other party an invoice or bill of lading，No need to pay tax。② Adopt advance payment sales method，Sales revenue should be recognized when the goods have been shipped.。
③ Adopt collection and payment or entrusted collection method，It should be done after the goods have been shipped，and in the invoice、After the bill is sent to the bank for collection, it will be realized as income.。④Entrust other units to sell products on a consignment basis，Revenue should be realized upon receipt of the list。⑤ Adopt installment payment method，The date of receipt of payment for the current period or the date of receivables for the current period as stipulated in the contract shall be regarded as the date when the sales revenue of the current period is realized.。
⑥The revenue from long-term engineering contracts of enterprises should be reasonably recognized as operating income according to the company's completion progress method or the completion contract method.。It can be seen from the above provisions，The legal time for realizing product sales revenue varies depending on the settlement method.，Therefore, in the planning process of product sales revenue realization time, it is necessary to choose a matching settlement method.。
The general guiding principle of product sales revenue realization time planning is to make the statutory revenue time consistent with or later than the actual revenue time.，In this way, the company can have relatively sufficient cash to pay taxes and enjoy a fund equivalent to an interest-free loan.。If payment is collected in advance, a tax shielding effect can be created。
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