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Tue Jun 12 15:58:48 CST 2018

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　　單選題

　　下列關(guān)于增值稅納稅義務(wù)發(fā)生時(shí)間的說法中，不正確的是（）。

　　A.采取直接收款方式銷售貨物，如果貨物已經(jīng)發(fā)出，為發(fā)出貨物的當(dāng)天

　　B.采取賒銷方式銷售貨物，為書面合同約定的收款日期的當(dāng)天

　　C.采取委托銀行收款方式銷售貨物，為發(fā)出貨物并辦妥托收手續(xù)的當(dāng)天

　　D.銷售應(yīng)稅勞務(wù)，為提供勞務(wù)同時(shí)收訖銷售款或者取得索取銷售款的憑據(jù)的當(dāng)天

【我要糾錯(cuò)】責(zé)任編輯：rain

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