The wrappage could not form the product entity, but it took much heavier negative tax during the Business process. Using the method of induction and deduction, judgment and reasoning, analogy analysis, the article would summarize and analyze the boundedness of the wrappage sale, rental, lending and other business activities to tax planning for enterprises, and study the tax planning problem about those liquor-manufacturing enterprises that undertook heavy turnover tax of the wrappage, and propose the planning techniques to evade VAT and consumption tax by the method of mortgage transposition. Meanwhile, it also put forward the wear rate of the cost control method to check coefficient of wrappage losses, which might make wrappage out of book monitoring in order to get tax avoidance invisibly.%包装物不构成产品实体，但在其经营过程中却承担较重的负税。采用归纳演绎、判断推理和类比分析等方法，总结并分析了企业对包装物出售、出租和出借等经营活动进行纳税筹划的局限性，研究了承受高额流转税的酒类企业出借包装物押金的纳税筹划问题，提出了通过进行“换位抵押”方法能够取得规避增值税和消费税双重效果的筹划技术。同时，还提出了运用额定耗损率的成本控制方法来核算包装物额定耗损，使包装物退出账面监控以达到隐形避税的目的。
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