1. Deliberately collected overdue packaging deposit failed to carry forward income in time, underestimating realized profits and tax evasion in the current period.

2. Conceal income. The bookkeeping time of each economic transaction in other payables should be reviewed. If it is hung on the lender for too long, it is necessary to further review the accounting vouchers.

Parcels that have not been collected within the time limit and have received the deposit for more than one year shall be incorporated into the sales of taxable goods, and value-added tax and consumption tax shall be levied. The difference between the collected deposits after deducting relevant taxes and fees is transferred to the subject of "other business income".

During the audit, we should focus on the original documents, especially the lease and loan contracts, based on the deposit account of other payables, to see if there is any behavior that the buyer fails to return the packaging within the time limit stipulated in the contract and the seller fails to transfer the money within the time limit;

You can also directly ask the enterprise to provide the contract signed with the buyer for leasing and lending packaging materials according to the characteristics of the economic business of the enterprise, and check other accounts payable records according to the contract.

Extended data:

If an enterprise pays off its debts with non-cash assets, it shall debit the account according to the book balance of accounts payable, credit the trading financial assets, other business income, main business income, fixed assets liquidation, intangible assets, long-term equity investment and other subjects according to the fair value of non-cash assets used to pay off debts, and credit the tax payable and other subjects according to the relevant taxes payable.

In the case that the materials and invoices arrive at the same time. Under normal circumstances, accounts payable are registered and recorded according to invoices and bills only after the materials are accepted and put into storage. This is mainly to confirm whether the purchased materials meet the conditions stipulated in the contract in terms of quality, quantity, variety, etc., so as to avoid problems such as mistakes, leaks and losses of purchased materials found during acceptance and warehousing, and then make accounting adjustments.

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