Companies should pay value-added tax and income tax when they buy corn stalks from ordinary people and resell them to others. According to the law of value-added tax, buying and selling (purchasing) activities belong to the scope of tax implementation, that is, both parties to the transaction (the buyer and seller and the purchasing unit) bear the obligation to pay value-added tax respectively. Specifically, after the company buys corn stalks from ordinary people, it needs to issue special VAT invoices in the process of invoice processing. When the company resells corn stalks to other companies or individuals, it must also issue a special VAT invoice, and its tax amount = (resale price-purchase price) * VAT rate. In addition to the VAT tariff, the company also needs to pay income tax for reselling other people's corn stalks. According to the income tax law, the tax basis of income tax is the operating income of the enterprise, and the tax amount is operating income * income tax rate, while operating income = resale price-purchase price-management expenses (such as logistics expenses and technical service fees). Expand knowledge: From the tax point of view, enterprises should not only pay value-added tax and income tax, but also abide by other regulations, such as submitting invoice information and improving invoice list. In addition, enterprises should fully consider the security of invoices in the process of invoice processing to avoid the occurrence of false invoices.