Consulting the tax-related treatment of aluminum scrap reprocessing

From the perspective of taxation, which method is better?

There is no difference.

Because they all pay value-added tax, the biggest feature of value-added tax is that it only pays value-added tax. Although the total amount of the two methods is different, the added value is the same, so tax payment is output MINUS input, and the tax base is the same.

If business tax is paid, the calculation base (turnover) is smaller, because business tax is paid in full, and repeated payment is allowed.

If enterprises want to speculate on income, it is best to deal with it in full; In order not to attract tax attention, it is best to deal with the difference.