购销双方以赊销方式交易时,根据《增值税专用发票使用规定(试行)》第6条,增值税专用发票开具时限为:“合同约定的收款日期的当天。”不得提前或滞后。显然,在赊销成立时不能开出增值税专用发票。但按《企业会计准则——收入》规定的4项收入确认条件。赊销方式下,销售方应在发出商品时确认收入。 When buying and selling parties trade on credit, according to Article 6 of the Provisions for the Use of Value Added Tax Special Invoices (Trial), the time limit for issuance of special value-added tax invoices shall be: “The day of the collection date as agreed in the contract” shall not be advanced or lagged. Obviously, VAT can not be issued when the credit is established. However, according to “Accounting Standards for Business Enterprises - Revenues” provides four revenue recognition conditions. Under the credit sale method, the seller shall confirm the revenue when issuing the goods.