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Commercial company buys agricultural special local product to taste the accounta
From;  Author:Stand originally

All sorts of container that packing is to package this company product reserve are like bucket, box, bottle, altar, bag to wait, its limits includes:

1. Produce the packing that is used at packing a product to regard a product as component in the process;

2. Be accompanying product sells the packing of not independent valuation;

3. Be accompanying product sells the packing of independent valuation;

4. Rental or lend gives the packing that buys an unit to use.

4 kinds of afore-mentioned case involve revenue issue the 3rd kind with the 4th kind only, before two kinds regard a product as component or not independent valuation, did not form alone income, do not involve revenue issue so.

One, below the taxation regulation that we discuss packing cash pledge first.

What because the cash pledge of packing is the enterprise is only,assure packing is seasonable reclaim and to buy goods square (the person that use) the bail of collection, return even after packing reclaims return buy goods square. So, the cash pledge of temporary collection is not of levy, but to jam taxation flaw, made special provision to packing of exceed the time limit.

1. Levy of pair of packing cash pledge fall in what circumstance.

" total bureau of national tax Wu about value added tax of print and distribute the announcement of the regulation of a certain number of specific issues " (duty delivers the state 1993 〕 of 〔 154) regulation, pay taxes sells goods artificially and give the cash pledge that hires lend packing collection, of business accounting of separate charge to an account, do not merge into sale levy. But the deposit that to calling in because of exceed the time limit packing returns no longer, the applicable tax rate that should pack goods by place imposes value added tax.

2. Be exceed the time limit to what limit.

Set specific time limit to exceed the time limit: " total bureau of national tax Wu is solved about problem of value added tax of 骉 of print and distribute (one of) the announcement of 骍 " (national tax case sends 〔 1995 〕 288) regulation, ” of exceed the time limit of the “ in regulation of levy of packing cash pledge is deadline with 1 year, to collection the cash pledge of 1 year of above, no matter whether be returned,all merge into sale levy. Term of service of individual packing have enough to meet need is longer, after the newspaper collects mechanism to decide via duty Wu, can relax appropriately deadline of exceed the time limit.