论文部分内容阅读
包装物,通常是指盛装或包装包扎商品用的物品.会计制度所设置的“包装物”科目,是核算自有的包装品.包括:用于包装商品、产品的各种包装物;用于随同商品、产品出售不单独计价的包装物;出租或出借给外单位使用的包装物,如桶、箱、瓶、坛、袋等.根据《中华人民共和国增值税暂行条例)和国家税务总局国税发(1993)154号、国税函发(1994)288号和豫国税发(1994)095号文件之规定,纳税人为销售货物而出租出借包装物收取的押金、单独记帐核算的,不并入销售额征税.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.包装物押金征税规定中“逾期”以1年为期限,对收取1年以上的押金,无论是否退还均并入销售额征税.对销售酒类产品(除啤酒、黄酒外)而收取的包装物押金,无论是否返还以及会
Package, usually refers to the package or package goods for packaging items. Accounting system set up the “package” account is accounting for its own packaging products, including: used to package goods, products of various packaging; for With the goods, the sale of products not individually priced packaging; leased or leased to the use of packaging units, such as barrels, boxes, bottles, altar, bags, etc. According to the “People’s Republic of China Provisional Regulations on Value- (1993) No. 154, Guo Shui Fa Fa (1994) No. 288 and Yu Shifa Fa (1994) No. 095, a taxpayer leases a loan for the sale of goods and levies the package, which is accounted for separately and not included Sales tax, but due to the overdue unpaid return of the deposit is not refundable, should be packaged in accordance with the applicable tax rate of value-added tax levied packaging tax levied on the ”overdue" for a period of 1, for the collection of 1 Deposits of more than one year are taxable on sales regardless of whether they are refunded or not.Withdrawal deposits for the sale of alcoholic beverages other than beer and rice wine,