试题与答案

简述营业税纳税义务发生时间的确定方法。

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题型：问答题

题目：

简述营业税纳税义务发生时间的确定方法。

答案：

参考答案：纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天为营业税的纳税义务发生时间，并且还有以下具体规定。
(1)纳税人将不动产无偿赠与他人，其纳税义务发生时间为不动产所有权转移的当天。
(2)纳税人自建建筑物销售，其纳税义务发生时间，为销售自建建筑物并收讫营业额或者取得索取营业额凭据的当天。
(3)纳税人转让土地使用权或者销售不动产，采用预收款方式的，其纳税义务发生时间为收到预收款的当天。

考点：会计资格考试初级会计(经济法)初级经济法基础
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