出租包装物
出租包装物-
纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。
Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy . The consignee is holding responsible for the goods he has received on consignment .