根据有关规定，企业对收取的包装物租金收入和逾期（指一年以上）不能退回而没收的押金应在作“其他业务收入”、“营业外收入”的同时，按包装物货物的适用税率计算缴纳增值税。但在实际操作中，常有一些企业忽略了计提和缴纳增值税，给国家带来了不必要的税源流失。下面就有 According to the relevant regulations, the enterprise shall pay the rental income of the packaged goods and the overdue (more than one year) non-refundable confiscated deposit should be “other business income”, “non-operating income” at the same time, according to the applicable tax rate of the packaged goods Calculate and pay VAT. However, in actual operation, some enterprises often neglect to accrue and pay VAT, bringing unnecessary loss of tax sources to the country. Below there