目前,我国企业税负水平总体较高,企业普遍寻求减轻税负成本,应尽可能利用税收法规和政策,进行合法有利的税收筹划。本文就废旧物资经营业务中所涉及的增值税和所得税进行了相关的税收筹划探讨。 At present, the overall level of corporate tax burden in our country is generally high. Enterprises generally seek to reduce their tax burden costs. Tax laws and regulations and policies should be used wherever possible to carry out legitimate and favorable tax planning. This article discusses the related tax planning of value-added tax and income tax involved in waste materials business.