Consumption tax payer refers to units and individuals that produce, process and import taxable consumer goods within the territory of the People's Republic of China.
For taxpayers selling taxable consumer goods, the time of occurrence of consumption tax liability according to different sales settlement methods is as follows:
1. If the settlement method of credit sale and installment collection is adopted, it is the date of collection agreed in the written contract; if the written contract does not stipulate the date of collection or there is no written contract, it is the date of the delivery of taxable consumer goods;
2. If the settlement method of advance receipt is adopted, it is the day when taxable consumer goods are delivered;
3. The day when taxable consumer goods are sent out and the collection procedures are completed if the collection commitment and entrusted bank collection methods are adopted;
4. If other settlement methods are adopted, it shall be the day on which the sales payment is received or the evidence for claiming the sales payment is obtained.
Legal basis
Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China defines the scope of individual income as follows: (1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or tenure obtained by individuals as a result of their employment or tenure. （2） The term "income from remuneration for labor services" refers to income derived by individuals from engaging in labor services, including design, decoration, installation, drafting, laboratory testing, testing, medical treatment, law, accounting, consulting, lectures, translation, manuscript review, calligraphy and painting, sculpture, film and television, recording, video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services Income from agency services and other labor services. （3） The term "income from author's remuneration" shall mean income derived by individuals from the publication of their works in books, newspapers, periodicals, etc.
