基于包装物押金形式的酒类产品包装物押金会计处理的探讨

Based on the packaging of the product packaging deposit form alcohol deposit accounting treatment of the discussion

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。

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.