国家税务总局关于明确资源税扣缴义务人代扣代缴义务发生时间的批复
国税函〔2002〕1037号Issued December 10, 2002
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
吉林省地方税务局：     你局《关于资源税扣缴义务人代扣代缴义务发生时间问题的请示》（吉地税发〔2002〕117号）收悉。经研究，批复如下：     鉴于资源税扣缴义务人拖欠货款，造成税款拖欠和流失的情况时有发生，为加强征收管理，严肃税收秩序，根据《中华人民共和国资源税暂行条例实施细则》的第六条“扣缴义务人代扣代缴税款的纳税义务发生时间，为支付货款的当天”的规定，对扣缴义务人代扣代缴税款的纳税义务发生时间，具体明确为支付首笔货款或者首次开具应支付货款凭据的当天。    
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