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                购置应税以掌教车辆后,纳税●义务发生时间怎么确定?
                来源:国家税务总局 发布时间:2019-08-09 字体:[ ]

                答:车辆购置税的纳税义务发生时间为纳税人购置应税炎烈手中车辆的当日,以纳税人购置应税车辆所取得的车辆相关凭证上注明的你是攻不下我千仞峰时间为准。按不同的购置方式,纳税义务发生时间,按照下列情形确定問著自己:

                (一)购买自用应税车辆的为购买之日,即车辆相关价格□ 凭证的开具日期;

                (二)进口自用应税车辆的为进口之日,即《海关进口增值税专用缴款书》或ㄨ者其他有效凭证的开具日期;

                (三)自产、受赠、获奖或者以其他方式取得◣并自用应税车辆的为取得之日,即合同、法律文书或者楊空行平靜其他有效凭证的生效或者开具日期。


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