浙江工商大学学报

增值税应税交易的发生不仅决定纳税义务的产生，还决定抵扣权、纳税豁免以及发票开具义务等法律后果的产生，同时，也可以被用于决定交易在会计上记账义务的产生。此外，应税交易发生时间也应当被用来确定新旧规则的选择。为此，基于税法规则“事例+法律后果”的逻辑结构，应税交易发生时间应当定位为应税行为的一项独立构成要件，增值税法需要在实体法规则中引入界定应税交易发生时间的条款，并以民商法为基础区分不同商品转让以及服务提供规定一般规则，针对特殊情形规定基于征税考量的特殊规则。同时，在应税交易发生时间与纳税义务产生时间相区分但又存在部分重合性的基础上，处理好与作为程序法规则的纳税义务产生时间条款的关系。

The occurrence of a value-added tax(VAT) taxable transaction determines not only the arising of the tax liability, but also triggers other legal consequences, including the right to claim input tax credits, eligibility for tax exemptions, and the obligation to issue invoices. It may also serve as the reference point for accounting recognition. Furthermore, the timing of a taxable transaction should govern the selection between old and new tax rules. Accordingly, based on the “fact pattern + legal consequence” logic inherent in tax law, the timing of a taxable transaction should be established as an independent constitutive element of a taxable act. Substantive VAT law should therefore introduce provisions that define this timing, establishing general rules—derived from civil and commercial law—for different types of goods transfers and service supplies, while formulating special rules for exceptional cases based on tax policy considerations. Finally, since the timing of the taxable transaction and the timing of tax liability accrual are distinct yet partially overlapping,their relationship must be carefully coordinated,ensuring alignment between the substantive rules and the procedural provisions governing the accrual of tax obligations.