《小企业会计准则》对包装物的会计核算有一些特别规定,本文从包装物出售、出租、出借及押金等方面阐述相关业务的会计核算及其税务处理。一、包装物概述包装物,是指能够多次使用、逐渐转移其价值但仍保持原有形态且不确定为固定资产的材料,为了包装本企业商品而储备的各种包装容器,如桶、箱、瓶、坛、 The Accounting Standards for Small Business has some special provisions for the accounting of packaging materials. This article elaborates the accounting and taxation of related businesses in terms of selling, renting, lending and depositing of packaging materials. First, the package Overview Package, refers to the repeated use, and gradually shift its value, but still maintain its original form and are not sure for the fixed assets of materials, in order to pack the goods of the enterprise and the storage of various packaging containers, such as barrels, Boxes, bottles, altar,