根据我国税法的规定,流转环节课征税种的纳税义务发生时间为收讫货款或取得索取货款凭据的当天,这与权责发生制(应计基础)下会计收入确认时间是相吻合的。笔者认为,收讫货款或取得索取货款凭据的当天,作为会计收入的确认是可是理解的,因为会计核算建立在应计基础之上。但是,直接将会计收入确认的时间作为纳税义务发生时间,值得进一步商讨。 According to the provisions of our tax law, the tax liability for the tax levied on the part of the transfer occurs on the same day as the receipt of the payment or the receipt of the voucher for the purchase, which is consistent with the recognition of the accounting income under the accrual basis (accrual basis). The author believes that the receipt of payment or obtain the vouchers for payment of the same day, as the recognition of accounting income is understandable, because accounting is based on accrual basis. However, it is worth further discussing directly the timing of accounting revenue recognition as the time of payment of tax obligations.