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.
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。
Value-added Tax is generally levied on all activities including sales of goods, provision of processing, repairs and replacement services.
对所有货物销售、加工、修理修配行为一律征收增值税；
Value-added Tax is generally levied on all activities including sales of goods, provision of processing, repairs and replacement services.
对所有货物销售、加工、修理修配行为一律征收增值税；
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