Borrow: other payables-packaging margin loan: non-operating income (net amount after deducting payable taxes)-payable taxes-payable value-added tax (output tax)-payable consumption tax (applicable to packaged goods subject to consumption tax) Note: payable value-added tax = margin /( 1+ VAT rate of packaged goods) * VAT rate applicable to packaged goods payable consumption tax = margin /(65438)

Second, explain

1. Confiscation of overdue deposit does not belong to the income obtained from the daily business activities of the enterprise, and is treated as irrecoverable accounts payable and included in "non-operating income".

2, the tax law stipulates that:

(1) If the security deposit is not refunded due to overdue packaging, the value-added tax shall be calculated according to the applicable tax rate of the packaged goods. Let's take a quiz before studying. Click to test whether I am suitable for accounting.

(1) "overdue" refers to the actual overdue or L years stipulated in the contract.

② Package deposits are tax-included income. When collecting taxes on consolidated sales, it is necessary to convert the deposit into income excluding tax first, and then calculate the value-added tax payable.

(2) If the overdue package is not returned or the deposit has been collected for more than 12 months, it shall be incorporated into the sales of taxable consumer goods and pay consumption tax.

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