乡镇企业出租包装物一般有两种形式:一种是在产品销售过程中将包装物随所销售的产品出租给购货者;另一种是将企业闲置或备用的包装物出租给租用者。企业出租的包装物,购货(租用)单位用毕后应予归还。出租企业应设置“出租包装物璺记簿”登记租出包装物的名称、规格、数量、购货(或租用)单位名称,并详细记载出租、收回、报废等情况。 There are two common forms of rental packages for TVEs: one is to rent the package with the product being sold to the purchaser during the sale of the product, and the other is to rent the idle or spare package of the enterprise to the tenant. Business rental packaging, purchase (rental) units should be returned after use. Renting enterprises should set the name of the package, name, specifications, quantity, purchase (or rental) unit name, and details the rental, recovery, scrapping and so on.