销售包装物取得的收入怎样计算增值税？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	销售包装物取得的收入怎样计算增值税？
释义	销售包装物取得的收入怎样计算增值税？销售包装物取得的收入怎样计算增值税企业因销售商品而出租包装物取得的收入，应当作为价位费用，一并计入销售额中，计算交纳增值税。企业因销售商品(除酒类以外)而出租包装物所收取的押金，不征收增值税及营业税。对于逾期未收回包装物而不再退回的押金，应当按照所包装商品适用的增值税税率计算交纳增值税。这里，“逾期”是指按合同约定实际逾期或以一年为限，超过1年以上的押金，无论是否退还均并入销售额计算交纳增值税。随同产品销售且不单独计价的包装物，其收入随同所销售的产品一起计人产品销售收入。因此，因包装物销售应交的消费税应一同记入“主营业务税金及附加”账户或其他有关税金账户。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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