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包装物是在生产流通和销售过程中,为包装本企业的产品或商品而储备的包装容器。包装物的形式多种多样,企业在销售产品时,包装物有不同的流转方式,最常见的流转方式是随同产品或是商品一同销售。除了销售,企业也可采取出租或出借的方式流转包装物,由购货方暂时使用一段时间包装物再收回,收取租金或押金。由于包装物不同的流转方式涉及的税种不同且税务、会计核算都较为复杂,故本文立足于会计和税法的相关规定,对包装物涉税的会计和税务处理做统一介绍和总结,便于企业财务部门核算。
Packaging is in the production, distribution and sales process, in order to pack the company’s products or products and storage of packaging containers. Wrappings of various forms, businesses selling products, packaging has a different way of circulation, the most common way of circulation is with the product or the sale of goods together. In addition to sales, businesses can also take the lease or lend circulation of packages, the buyer temporarily for a period of time and then recover the package, collect the rent or deposit. Because of the different types of taxes involved in the package and the tax and accounting are more complex, this article based on the accounting and tax laws, the accounting and tax treatment of the package to do a unified introduction and summary, to facilitate corporate finance Departmental accounting.