(1) The goods should be sold together with the packaging.
In this case, the seller not only gets the sales amount of the goods, but also gets the price of the packaging. Usually, the price of packaging will be included in the price of goods. Therefore, when confirming the sales of goods, we should also confirm the sales realization of packaging and calculate the output tax together.
(2) When selling goods, the packaging rent is charged.
In this case, the packaging is not sold with the sale of goods, and the transfer of the right to use the packaging for a certain period of time by charging rent should be recognized as "other business income" in accounting and as the output tax of the sales amount of the extra expenses in tax law.
(3) When selling goods, the packaging deposit is charged.
The purpose is to urge buyers to return packaging to turnover as soon as possible, rather than selling packaging.
Therefore, in accounting, it is not the seller's income, but the seller's debt, which is accounted for in the subject of "other payables"; However, in the tax law, different commodities sold have different tax treatments, including general commodities, beer and yellow wine, and packaging deposits of other alcoholic products.
Therefore, taxpayers should first make clear how to use the package, and strictly distinguish between package sales, package rental and package deposit.
legal ground
Detailed rules for the implementation of the provisional regulations on consumption tax
Article 13 Where taxable consumer goods are sold together with packaging materials, regardless of whether the packaging materials are priced separately or how accounting is conducted, they shall be incorporated into the sales of taxable consumer goods and pay consumption tax. If the packaging is not sold with the product at a fixed price, but a deposit is charged, the deposit should not be taxed in the sale of taxable consumer goods. However, if the overdue package is not returned or the deposit of more than 12 months has been collected, it shall be incorporated into the sales of taxable consumer goods and the consumption tax shall be paid at the applicable tax rate of taxable consumer goods.
If a taxpayer fails to refund the deposit for the packaging of taxable consumer goods sold at a fixed price, it shall be incorporated into the sales of taxable consumer goods and pay the consumption tax at the applicable tax rate of taxable consumer goods.