需安装和验收商品销售,是指制造商或销售商(以下统称为制造商)所销售的需经过安装和验收环节才能最终确认其收入的一种商品销售形式。在税收管理上,税务机关与纳税人对需安装和验收商品销售纳税义务发生时间的确认标准有着不同的认识:(1)税务机关内部对此也有着不同的意见:一是认为在需安装和验收商品的销售过程中,安装和验收是商品销 Need to install and accept the sale of goods, refers to the manufacturer or seller (hereinafter referred to as the manufacturer) sold through the installation and acceptance of the final confirmation of its revenue of a product sales. In the tax administration, the tax authorities and taxpayers have different recognition of the confirmation criteria for the time when the obligation to install and inspect the tax liability for sales of goods should be installed: (1) The tax authorities also have different views on this: First, Acceptance of goods sales process, the installation and acceptance of goods sales