基于现行各流转税法规定对企业包装物出售、出租等经营收入和出借押金征税的特殊规定,结合企业包装物会计核算不够规范、会计理财功能较弱导致纳税负担沉重的客观实际,采用判断推理、归纳演绎、指标计算和对比分析等方法,在介绍包装物出租出借等形成现金流入业务的增值税和消费税会计核算流程与方法基础上,深入研究了会计开展纳税筹划分析的账务处理模式。 Based on the current tax laws and regulations on business packaging sale, rent and other operating income and deposit levy special provisions, combined with the corporate packaging is not enough accounting standards, weak accounting and financial management lead to a heavy tax burden objective reality, the use of judgment reasoning , Inductive deduction, index calculation and comparative analysis, based on introducing the accounting flow and method of VAT and consumption tax for the formation of cash inflow business, such as the leasing and packaging of packaging materials, the paper deeply studies the accounting treatment mode of accounting and tax planning analysis.