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企业增值税与所得税征收中包装物押金的处理
引用本文:王跃国,张波. 企业增值税与所得税征收中包装物押金的处理[J]. 佳木斯大学社会科学学报, 2002, 20(2): 49-50
作者姓名:王跃国  张波
作者单位:佳木斯大学,黑龙江,佳木斯,154007
摘    要:对包装物押金在税务征收过程中的税务处理及注意事项进行研究 ,旨在使企业在业务中正确处理包装物押金问题

关 键 词:包装物押金  价外收入  销售额
文章编号:1007-9882(2002)02-0049-01
修稿时间:2001-11-28

The Business Enterprise Added Value Tax and Income Tax Collects the Process Inside the Packing the Thing Secarity Deposit to Handle Should Problem That Notice
WANG Yao-guo,ZHANG Bo. The Business Enterprise Added Value Tax and Income Tax Collects the Process Inside the Packing the Thing Secarity Deposit to Handle Should Problem That Notice[J]. Journal of Social Science of Jiamusi University, 2002, 20(2): 49-50
Authors:WANG Yao-guo  ZHANG Bo
Abstract:Pass the secarity deposit of right packing thing to collect the tax administration in the process to handle in the tax administration and the annoumcements proceeds research,make the business enter prise in the business right handle to pack the thing secarity deposit the problem.
Keywords:packing thing secarity deposit  outside income of price  sale sum
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