税务部门“反向开票”，支持废旧物资的资源化利用和无害化处理

Group 1 - The "reverse invoicing" policy is implemented to facilitate resource recovery enterprises in issuing invoices to individuals when purchasing scrapped products, effectively addressing the long-standing issue of "missing source invoices" in the industry [1][2] - As of June 2023, 13,300 resource recovery enterprises have issued 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 vehicle dismantling, with one company anticipating a 100% increase in dismantled vehicles to 20,000 units this year [1][3] Group 2 - The promotion of the "reverse invoicing" policy enhances compliance awareness among individuals and enterprises in the resource recovery sector, encouraging more participation in waste recycling [2] - The policy has reduced intermediate costs and information barriers, leading to more efficient cooperation along the industry 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 supports 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 products, including a 65% year-on-year increase in scrapped vehicle recovery [3]