江苏省国家税务局:你局《关于对营业收入时间确认的请示》(苏国税发[1999]198号)收悉,经研究,批复如下:根据国家税收法规的规定,纳税人以预收货款方式销售商品,除国家税收法规另有规定者外,一般应在商品发出时确认收入的实现。出版企业预收书报款,应按预收货款方式销售商品处理,在书报发出时确认收入。 The State Administration of Taxation of Jiangsu Province: The Bureau of the State Administration of Taxation (the “Notice on Time Confirmation of Operating Income” (Su Shui Fa [1999] No. 198) was received and approved as follows: According to the provisions of the State tax regulations, taxpayers pay in advance Sales of goods, except as otherwise stipulated by the state tax laws and regulations, generally confirm the realization of income when the goods are issued. Pre-closed book companies pay newspapers, should be paid in advance of sales of goods for sale, when the book is issued to confirm income.