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会计制度规定,对于逾期(主要指超过合同约定的期限)未收回的包装物而没收的押金,扣除应交增值税后的差额,作为其他业务收入。税法规定,纳税人为销售货物而出租、出借包装物收取的押金,单独记账核算的,时间在1年以内,又未过期的,不并入销售额征收增值税。但对因逾期未收回包装物不再退还的押金,应按所包装货物的适用税率征收增值税。国税函发[1995]228号文件规定,个别包装周转使用期限较长的,如有关购销合同明确规定了包装物的返还期的,经主管税务机关核
The accounting system stipulates that for the overdue (mainly refers to the period beyond the contract period) uncollected package of confiscated deposits, net of VAT after deducting the difference, as other business income. Tax law stipulates that taxpayers renting for the sale of goods, lending a deposit charged by packaging, a separate accounting and accounting, time within one year, but also not expired, not included in the sales tax levied. However, due to the overdue unpaid return of the deposit is not refundable deposit, the packaged goods should be levied value-added tax rate. Guoshuihanfa [1995] No. 228 document stipulates that the individual packaging turnover of a longer period of use, if the relevant purchase and sale contracts clearly provided for the return period of the package, the competent tax authorities nuclear