CAJ | 학술논문

酒类产品包装物押金的税务处理在税法中已有明确规定,但在会计准则中对此规定较少,且其所涉具体业务较复杂,在会计实务中存在一定难度。通过对包装物押金的三种形式下的酒类产品包装物押金问题的探讨,理清其会计处理的规律性,以期对实务工作有所帮助。
주류산품포장물압금적세무처리재세법중이유명학규정,단재회계준칙중대차규정교소,차기소섭구체업무교복잡,재회계실무중존재일정난도。통과대포장물압금적삼충형식하적주류산품포장물압금문제적탐토,리청기회계처리적규률성,이기대실무공작유소방조。
alcohol products packaging of the deposit of the law of tax in the tax treatment for specific provision, but in the accounting standards of the provisions, and the less involved in specific business is more complex, the accounting practice exist certain difficulty. the difference of the deposit of packing materials through three forms of the wine packaging products under the deposit, the paper discusses the problems to clear out the accounting treatment, in order to practice the regularity of the work will help.