In the process of actual operation of the enterprise, it is likely to involve the deposit. I will make an explanation about the treatment of the deposit by the tax accountant firm.

Enterprises in the actual operation of the deposit, whether the deposit is included in the income, according to different circumstances vary.

Within one year and within the time limit stipulated in the contract, it shall be calculated separately without sales treatment;

If the time limit exceeds the contract within one year, it shall be calculated separately and treated as sales.

More than a year, generally do sales processing

Deposit for liquor packaging except rice wine and beer shall be processed for sales upon receipt.

Rice wine, beer packaging deposit received do not do income, overdue income processing.

For example, enterprise A belongs to the beer and rice wine production enterpriseAThe deposit of packaging is collected in the process of delivery by the customer. The return time of packaging signed by the contract is half a year, and the amount is10Wan, butAThe enterprise has not returned the packaging after half a year. Since the packaging deposit received by enterprise A has exceeded the contract period of half a year, the packaging deposit is confirmed as the income, and the output tax is calculated and paid at the same time.

As the packaging deposit is tax income, output tax is10wan/(1+13%)*13%=11504.4yuan

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