企业增值税与所得税征收中包装物押金的处理  

The Business Enterprise Added Value Tax and Income Tax Collects the Process Inside the Packing the Thing Secarity Deposit to Handle Should Problem That Notice

作　　者：王跃国[1] 张波[1] 

机构地区：[1]佳木斯大学,黑龙江佳木斯154007

出　　处：《佳木斯大学社会科学学报》2002年第2期49-50,共2页Journal of Social Science of Jiamusi University

摘　　要：对包装物押金在税务征收过程中的税务处理及注意事项进行研究 。Pass the secarity deposit of right packing thing to collect the tax administration in the process to handle in the tax administration and the annoumcements proceeds research,make the business enter prise in the business right handle to pack the thing secarity deposit the problem.

关 键 词：包装物押金 价外收入 销售额 

分 类 号：F810.42[经济管理—财政学]