A、<img width='309' height='36' id='图片 15' src='/s/tiw/p3/UpLoadImage/2020-09-07/463b0b71-7e65-4c50-a134-13a467f062b6.png'>
B、<img width='309' height='37' id='图片 14' src='/s/tiw/p3/UpLoadImage/2020-09-07/7984c693-dceb-432a-84d0-bb7b25843fd0.png'>
C、<img width='310' height='57' id='图片 13' src='/s/tiw/p3/UpLoadImage/2020-09-07/4d86be1e-1be1-4af5-b129-5e99eb25e9bd.png'>
D、<img width='309' height='58' id='图片 12' src='/s/tiw/p3/UpLoadImage/2020-09-07/aed388b3-3b4c-4ea9-8f06-97c869083737.png'>
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试题解析
纳税人为销售货物而出租出借包装物收取的押金,单独记账核算的,不并入销售额征税。因逾期未收回包装物不再退还的押金,应按所包装货物的适用税率征收增值税。本题中,包装物未逾期,不征收增值税,正确的会计分录为: