会计科目中，包装物是指为了包装本企业生产经营的产品（或商品）而储备的各种包装容器，如桶、箱、瓶、坛、袋等。根据增值税的有关规则，企业单独购进包装物应接17％税率支付进项税金。会计核算中，企业销售包装物的计价方法有三种：1、作为产品组成部分出售，不单独计价；2 Accounting articles, packaging refers to the packaging and production of the business products (or goods) and the storage of various packaging containers, such as barrels, boxes, bottles, altar, bags and so on. According to the relevant rules of value-added tax, the purchase of individually packaged enterprises should pay 17% tax rate to pay the input tax. In accounting, there are three kinds of valuation methods for the sales packages of an enterprise: 1. Sold as a component of a product, not separately priced; 2