逾期没收包装物押金的流转税处理（Handling the turnover tax on the deposit of the packages overdue）.docVIP

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逾期没收包装物押金的流转税处理（Handling the turnover tax on the deposit of the packages overdue）.doc

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逾期没收包装物押金的流转税处理（Handling the turnover tax on the deposit of the packages overdue）

逾期没收包装物押金的流转税处理（Handling the turnover tax on the deposit of the packages overdue） Handling the turnover tax on the deposit of the packages overdue The turnover tax for the package deposit is overdue. 2008-12-20 15:15:32 The taxpayer sells the goods to the other party for a deposit of the package, in order to prompt the purchaser to return the package as soon as possible so that it can be used in circulation. According to the provisions of the tax law, taxpayers selling taxable goods for the packaging of the deposit, every single time accounting, in less than 1 years and has not expired, not included in the sales tax; but due to overdue packaging, no refund of deposit, should calculate the value-added tax and consumption tax according to the tax rate applicable to the packing of the goods. The handling of the deposits for overdue packages involves different forms of operation. Specifically, the rental and loan packages receive a deposit, packaging prices for sale, and receive a deposit, liquor products and other special packaging deposits in the overdue after the confiscation of the accounting treatment varies. First, rental and loan packages have not been recovered and confiscated deposits The enterprise sells goods, leases and lends packages, and deposits certain deposits at the same time. According to the accounting system, the package deposit should be accounted for through other accounts payable. When collecting a deposit, the enterprise will debit cash, bank deposits and other subjects, and shall debit the other payable - deposit subject and make the reverse accounting entry when the deposit is returned. If the deposit has not been recovered and the goods are confiscated, it shall be regarded as the handling of the rental income of the package and shall be included in the other business income. Debit the other payable deposit subject and credit other business income. This part of the confiscation of deposit income should pay value-added tax and consumption tax,