The specific analysis is as follows:

1. The deposit for the packaging of alcoholic beverages other than beer and yellow rice wine, whether overdue or not, will be incorporated into the sales at the time of sale, and value-added tax and consumption tax will be levied;

2, other goods (including beer, rice wine) packaging margin, depending on whether it is overdue, if it is not overdue, and within one year, it does not need to be incorporated into sales to collect consumption tax and value-added tax, if it is overdue or exceeds 1 year, it needs to be converted into tax-free sales to collect value-added tax and consumption tax;

As for the packaging deposit of beer and yellow rice wine, because the consumption tax is levied according to the quantity, even if the packaging deposit expires, there is no problem of collecting consumption tax.

Generally speaking, the deposit income of packaging is accounted for separately. If the time is within one year and it is not overdue, it will not be incorporated into the business tax. However, the value-added tax and consumption tax shall be calculated and levied according to the provisions for the deposit that has not been refunded for overdue recycling of packaging materials. Overdue refers to the time limit agreed in the contract or more than one year, and the deposit collected for more than one year, whether refunded or not, should be incorporated into the business tax.

The taxation of packaging margin income of alcoholic taxable consumer goods is more complicated, which is specifically divided into: the packaging margin income of beer and yellow wine is treated according to the provisions of general margin, but only value-added tax is levied after the deadline, and consumption tax is not levied. For the margin that has been sold with the product pricing, but the packaging has not been recovered within the time limit, the consumption tax payable for the confiscation of the margin should be offset against other payables, and the balance of other payables after the offset should be transferred to other business income accounts.

General taxpayers refer to enterprises and business units whose annual value-added tax sales (all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax. VAT taxpayers, units whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Among them, the annual taxable sales refers to the taxpayer's accumulated VAT sales, including tax-free sales, during the continuous operation period of no more than 12 months. 1. If the annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, it shall apply to the competent tax authorities for general taxpayer qualification;

2. If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, they may apply to the competent tax authorities for the qualification of small-scale taxpayers.

To sum up, whether and how to levy consumption tax on taxable packaging and deposits is a difficult problem for taxpayers. The sales forms of packaging related to taxable consumer goods mainly include taxable consumer goods and packaging sales, packaging rental and lending, packaging and taxable consumer goods sales with additional margin. Different types of packages and deposits charge different taxes and fees.

Legal basis:

Article 3 of the Law on Administration of Tax Collection

Article 4 Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.