A tiltable and repositionable anvil assembly for a stapler and a stapler comprising the same are provided. The tiltable and repositionable anvil assembly comprises: an anvil body (9) having a connection portion for pivotable connection； a limitator (10)； and a compression spring (15) disposed between the anvil body (9) and the limitator (10), in which in an operation of the stapler, the limitator (10) is clamped at a clamping position between the connection portion of the anvil body (9) and a connection means of the stapler so as to keep the anvil body (9) in a vertical state, and after the operation of the stapler, the limitator (10) is moved away from the clamping position between the connection portion of the anvil body (9) and the connection means of the stapler, so that the anvil body (9) is tiltable to a tilted state and the compression spring (15) is compressed.
