山西：企业股权转让如何办理？操作步骤

Group 1 - The time of tax obligation for taxable transactions is determined by the date of receipt of sales payment or the date of obtaining the sales payment request voucher; if an invoice is issued first, the tax obligation occurs on the date of invoice issuance [8][12] - For deemed taxable transactions, the tax obligation occurs on the date the transaction is completed; for example, if a company donates goods, the tax obligation arises on the date the goods are dispatched [10] - For imported goods, the tax obligation occurs on the date of customs declaration; for instance, if a company imports materials and declares them on a specific date, that date is when the tax obligation arises [12] Group 2 - The time for VAT withholding obligation occurs on the same day the taxpayer's VAT obligation arises; for example, if an overseas company provides services and the VAT obligation arises on a specific date, the withholding obligation for the domestic company is also on that date [13] - For large machinery, ships, and aircraft with production periods exceeding 12 months, the tax obligation occurs on the date of receipt of payment or the date specified in the written contract [15] - For real estate sales, the completion of ownership registration or actual delivery determines the tax obligation; the earlier of these two events is used to establish the completion time [15]