包装物是指为了用于包装产品而储备的各种包装容器,如桶、箱、瓶、坛、袋等。包装物包括生产过程中用于包装产品作为产品组成部分的包装物、随同产品出售而不单独计价的包装物和随同产品出售而单独计价的包装物三类。在实际业务处理过程中往往出现忽视处理包装物涉及的增值税和消费税的问题,笔者就此谈点个人意见。一、包装物的购入、自制、委托外单位加工的应税业务 Packaging means various packaging containers, such as barrels, boxes, bottles, altars, bags, etc., that are reserved for packaging products. Packaging includes three categories of packaging used to package the product as part of the product during the manufacturing process, packaging that is sold separately from the product and not priced separately, and packaging that is separately priced with the sale of the product. The issue of ignoring the value-added tax and consumption tax involved in the handling of packaging products often arises during the actual business process. The author hereby discusses personal opinions. I. Taxable business of purchasing, self-manufacturing, and entrusting foreign entities to process packaging materials