漫解税收丨货已发，款未到，也没开发票，还要交增值税吗？

Group 1 - The article discusses the tax obligations related to value-added tax (VAT) and the timing of tax liabilities based on sales agreements and payment methods [4][5][6] - It emphasizes that even if payment has not been received or an invoice has not been issued, VAT liability arises when the sales transaction occurs, particularly in cases of credit sales [4][5] - The article clarifies that the timing of VAT payment is determined not only by the receipt of payment and issuance of invoices but also by the sales settlement method and contract terms [4][5] Group 2 - The article addresses misconceptions regarding the obligation to pay stamp duty when no formal sales contract is signed, stating that other documents like orders or requisition forms can establish a sales relationship [9][10] - It highlights that businesses must pay stamp duty even if no formal contract exists, as long as there are documents that define the rights and obligations of both parties [10][11] - An example is provided where a verbal agreement via messaging establishes a sales relationship, thus requiring stamp duty payment [11] Group 3 - The article outlines conditions under which low transfer income from equity transfers may be justified, according to tax regulations [13][14] - It specifies scenarios such as significant impacts from national policy changes or transfers to family members that can be considered legitimate reasons for low transfer prices [14] - The article emphasizes the importance of providing valid documentation to support claims of reasonable transfer pricing [14]