酒类包装物押金税务会计处理和纳税筹划  

Tax Accounting Treatment and Tax Planning of Deposits for Alcoholic Packaging

作　　者：潘冬芳 Pan Dongfang(Wuxi Runbao Metal Materials Co.,Ltd.,Wuxi 214000,China)

机构地区：[1]无锡润宝金属材料有限公司,江苏无锡214000

出　　处：《江苏商论》2020年第4期72-75,79,共5页Jiangsu Commercial Forum

摘　　要：酒类企业包装物收取押金是普遍现象,不同酒包装物押金征收增值税和消费税的规定是不相同的。本文分别以白酒、啤酒、黄酒和其他酒为分析对象,首先探讨收取押金的税务会计处理,其次分析包装物收取押金不退和连同产品一起销售相比的纳税筹划利益,得出酒类包装物收取押金可以获得延期纳税筹划利益。得出啤酒和黄酒包装物收取押金获得延期纳税筹划利益较大,白酒包装物收取押金会计处理方法不同影响纳税筹划利益等研究结论,为酒类企业经营管理者进行纳税筹划决策提供一些建设性意见。It is a common phenomenon for wine companies to collect deposits on packaging materials,and the regulations for collecting VAT and consumption tax on deposits for different wine packaging products are different.Liquor,beer,rice wine,and other wines were analyzed as the object of analysis.First,the tax accounting treatment of deposit deposits was discussed.Secondly,the tax planning benefits of packaging deposits that are non-refundable and compared with the sale of products were analyzed.Collecting the deposit can obtain the deferred tax planning.The deposits of beer and rice wine packaging can obtain the deferred tax planning.The different accounting treatment methods for the deposits of white wine packaging deposits affect the tax planning benefits.Research conclusions,etc.Planning decisions provide some constructive advice.

关 键 词：酒类 包装物押金 纳税筹划 税务会计 

分 类 号：F23[经济管理—会计学]