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.

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非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。

Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.

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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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