1. Packing margin income of consumption tax goods:

(1) The deposit income from the packaging of non-alcoholic taxable consumer goods is overdue, and both value-added tax and consumption tax are levied.

(2) The tax on the deposit income from the packaging of alcoholic taxable consumer goods is divided into: the deposit income from the packaging of beer and yellow wine, and no consumption tax is levied regardless of whether it is overdue or not.

(3) However, on the premise of overdue, value-added tax should be levied on the packaging margin of beer and yellow wine, and value-added tax and consumption tax should be levied on the packaging margin income of other alcoholic products in the current period.

2. On the premise of overdue, only value-added tax is levied, and consumption tax is not levied.

Extended data:

According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

Article 16 Where a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed.

Seventeenth taxpayers' sales did not reach the value-added tax threshold stipulated by the competent departments of finance and taxation in the State Council, and were exempted from value-added tax; Those who reach the threshold shall calculate and pay value-added tax in accordance with the provisions of these regulations.

Article 18 Where China people and overseas units or individuals sell labor services in China and have no business offices in China, their domestic agents shall be the withholding agents; If there is no agent in China, the buyer shall be the withholding agent.

Article 19 Time of occurrence of VAT tax obligation:

(1) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was obtained; If the invoice is issued first, it is the day of invoice issuance.

(2) the date of customs declaration and import of the imported goods.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.

Article 20 Value-added tax shall be collected by tax authorities, and value-added tax on imported goods shall be collected by customs.

Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.

Article 21 Where a taxpayer conducts taxable sales, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.

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