近年来,在国家相继出台的税收优惠政策引导下,废旧物资流通行业蓬勃兴起,逐步形成了多样化的发展格局,对循环经济理念的建立起到了积极的推动作用。但同时,避税、偷税、逃税等现象也日趋严重,致使税歉大量流失。为此,笔者拟对如何解决废旧物资流通行业税收征管中存在的难点问题作一探讨。 In recent years, guided by the preferential tax policies promulgated by the state one after another, the circulation of waste materials and materials has thrived and a diversified development pattern has been gradually formed, which has played an active role in promoting the concept of circular economy. At the same time, however, such phenomena as tax avoidance, tax evasion and tax evasion have also become increasingly serious, resulting in a substantial loss of tax revenue. To this end, the author intends to discuss how to solve the difficulties in tax collection and administration of waste materials circulation industries.