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酒类产品包装物押金（啤酒、黄酒除外）不管是否逾期，收取时征收增值税和消费税

啤酒、黄酒包装物押金逾期，征收增值税，不征收消费税

啤酒、黄酒包装物押金逾期，征收增值税和消费税

一般应税消费品的包装物押金，没有逾期，不征收增值税和消费税

YOU CAN SCHEDULE AN AUTOMATIC PAYMENT. B. TRYING TO GET OUT OF THE LATE FEE SOMETIMES.

YOU'D BETTER PLAN TO PAY AHEA D. D. CHANGE YOUR PAYMENT DUE DATE IN ORDER TO AVOID LATE FE E. E. YOU COULD ALSO SET FOR YOURSELF A REMINDER TO PAY IN TIM E. IF YOU'RE EVEN A MINUTE LATE WITH A PAYMENT, YOUR CREDIT CARD COMPANY CAN HIT YOU HARD IN THE WALLET—AS MUCH AS $39 EACH TIME, ACCORDING TO A JULY 2008 SURVEY. HOWEVER, SOME STEPS CAN HELP KEEP YOUR EXPOSURE TO THESE EXTRA COSTS TO A MINIMU M. 【R1】______ A FEW CARD ISSUERS, INCLUDING CHASE AND HSBC, CHARGE EXTRA FEES FOR ONLINE PAYMENTS THAT YOU NEED TO POST THE SAME DAY, SO EVEN IF YOU PAY ELECTRONICALLY, DO IT THREE TO FOUR DAYS AHEAD SO YOUR CREDIT CARD COMPANY WILL PROCESS THE PAYMENT BY THE DUE DAT E. IF YOU'RE SNAIL-MAILING CHECKS, ALLOW EVEN MORE TIME—ABOUT 10 DAYS—TO ALLOW FOR MAIL SNAFUS. AND UNLESS YOU'RE DESPERATE, FORGET ABOUT PHONE PAYMENTS—A NUMBER OF BANKS CHARGE A FEE FOR THEM, NO MATTER WHEN YOU CALL. 【R2】______ A FEW CARD ISSUERS ALLOW YOU TO CHOOSE A DUE DATE TO COINCIDE WITH YOUR PAYDAY SCHEDULE, SO A CASH SHORTFALL WON'T MAKE YOU LAT E. YOU CAN EVEN CHOOSE A DUE DATE THAT'S EASIER TO REMEMBER. YOUR BIRTHDAY'S ON FE B. 17? MAKE YOUR CREDIT CARD PAYMENT DUE ON THE 17TH OF EACH MONT H. 【R3】______ SOME BANKS OFFER AN AUTOPAY PROGRAM THAT LINKS YOUR CREDIT CARD TO A CHECKING OR SAVING ACCOUNT; YOU DECIDE WHETHER TO AUTOMATICALLY PAY THE NEW BALANCE, THE CURRENT MINIMUM PAYMENT OR A FIXED DOLLAR AMOUNT. IF YOU BANK ONLINE, YOU CAN ALSO ARRANGE A DO-IT-YOURSELF AUTOPAY. JUST ESTIMATE YOUR USUAL MONTHLY MINIMUM, SCHEDULE A MONTHLY PAYMENT DATE AND HAVE THE AMOUNT DEDUCTED FROM YOUR ACCOUNT AUTOMATICALLY. JUST MAKE SURE YOU HAVE ENOUGH IN CHECKING TO COVER IT OR THE OVERDRAFT FEES WILL EAT UP YOUR SAVING ON LATE FEES. 【R4】______ SOME CREDIT CARD COMPANIES, INCLUDING CHASE, WILL ALERT YOU OF UPCOMING DUE DATES BY E-MAIL OR VOICE MAIL. YOU CAN ALSO SCHEDULE A MONTHLY E-MAIL REMINDER THROUGH A WEB SITE, SUCH AS MEMOTOM E. COM OR REMEMBERTHMIL K. COM, 【R5】______ EVEN CONSCIENTIOUS CONSUMERS WILL PROBABLY GET HIT WITH A LATE FEE AT SOME POINT. HOWEVER, IF YOU HAVE A GOOD RECORD OF ON-TIME PAYMENTS, CALL AND POLITELY ASK A CUSTOMER SERVICE REPRESENTATIVE TO WAIVE THE CHARG E. NO DICE? ASK TO TALK TO A SUPERVISOR, OR TRY AGAIN ON A DIFFERENT DAY. YOU MIGHT EVEN THREATEN TO CLOSE YOUR ACCOUNTS WITH THE COMPANY—A TACTIC THAT WORKED FOR JEFF ROTH OF MOLALLA, ORE, AFTER HIS WIFE'S CHASE CREDIT CARD WAS HIT WITH A $ 39 LATE FEE WHEN THE FOURTH OF JULY DELAYED PROCESSING OF A PAYMENT. 'MY ADVICE TO THOSE WHO FEEL THEY HAVE UNJUSTLY BEEN ASSESSED LATE FEES IS TO BE ASSERTIVE ABOUT GETTING THE CHARGES REMOVE D. ' SAYS ROTH, WHO POSTED ABOUT HIS PLIGHT AT GETRICHSLOWLY.OR G. 'IT WON'T ALWAYS WORK, BUT MOST CREDIT CARD COMPANIES WILL LEAST GIVE YOU ONE FREEBI E. ' NEXT TIME, THOUGH, YOU MAY BE ON YOUR OW N.

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