税务部门“反向开票”推动收旧换新

Group 1 - The "reverse invoicing" policy has been implemented to facilitate the issuance of invoices for resource recovery companies when purchasing scrapped products from individuals, addressing the long-standing issue of missing source invoices in the industry [1][2] - As of June 2023, 13,300 resource recovery companies have issued reverse invoices amounting to 515.2 billion yuan, with 5.11 million invoices issued to 1.67 million individuals [1] - The policy is expected to significantly increase the volume of scrapped vehicles processed, with one company anticipating a more than 100% increase in dismantled vehicles this year [1][3] Group 2 - The promotion of the "reverse invoicing" policy has effectively resolved the lack of the "first invoice" for resource recovery companies, enabling them to deduct VAT input tax and obtain corporate income tax deduction certificates [2] - The policy has enhanced compliance awareness among individuals and enterprises in the resource recovery sector, leading to more efficient cooperation along the supply chain [2] - The implementation of the policy has resulted in a 40% increase in the volume of waste materials sold by individual recyclers [3] Group 3 - The "reverse invoicing" policy has supported the resource utilization and harmless treatment of waste materials, with one company issuing invoices totaling over 56 million yuan since the policy's implementation [3] - The recovery system in China is becoming increasingly robust, with significant growth in the recycling of scrapped vehicles and electronic waste in the first four months of the year, including a 65% year-on-year increase in scrapped vehicle recovery [3]