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企业销售货物时另收取包装物押金,目的是促使购货方及早退回包装物以便于周转使用。对于包装物押金如何计缴增值税及会计上作何处理,成为会计实践中的一个难点。根据税法规定,“纳税人为销售货物而出租出借包装物收取的押金,单独记帐核算的,不并入销售额征税。但对因逾期未收回包装物而不再退还的押金,应按所包装货物适用的税率计算销项税额。”规定中的“逾期”指以一年为限,对于收取的一年以上的押金,无论今后是否退还均应并入销售额征税。
When the company sells the goods, it also charges the deposit of the package, so as to encourage the buyer to return the package as soon as possible for the purpose of revolving. It is a difficult point in the practice of accounting how to deal with the value added tax and how to deal with the VAT on the package deposit. According to the tax law, “a taxpayer to sell goods leased by the packaging of deposit, a separate accounting, not included in sales tax.But due to the overdue unpacked and will not be refunded deposit, according to The applicable tax rate for packaged goods is calculated as output tax. ”The“ overdue ”in the regulation means a year-limit deposit of more than one year, which should be incorporated into sales tax regardless of future refunds.