应税劳务，就是其收入依法应该纳税的劳务，个人或团体向其他个人或机构提供劳务，其收入应该依法纳税，就是提供应税劳务。而在家庭内部或其他依法不需要纳税的场合，个人或集体向他人提供的劳务就不是应税劳务。
小规模纳税人销售货物或者应税劳务的。
Sale of goods or taxable services by small-scal e taxpayers.
纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。
Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place.
销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。
For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.
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