近年来关于废旧物资销售的税收政策变动较多。不同废旧物资以及不同企业,其税务与会计处理也不同。笔者在近年税务会计教学过程中,发现许多学员对此方面内容容易混淆,故特此予以梳理和辨析,希望能给广大学习者提供一点借鉴。 In recent years, there have been many changes in the tax policies on the sale of waste materials. Different waste materials and different enterprises, its tax and accounting treatment is also different. In the tax accounting teaching process in recent years, the author found that many students are confused in this respect. Therefore, it is necessary to sort out and differentiate the contents of the tax accounting teaching in the hope of providing a lesson to the majority of learners.