国家税务总局：今年以来“反向开票”金额近9000亿元

Core Insights - The State Taxation Administration reported that the "reverse invoicing" amount has reached nearly 900 billion yuan this year, with 14,800 resource recovery enterprises participating, indicating a strengthening of China's resource recovery system [1][2] Group 1: Reverse Invoicing Impact - The implementation of "reverse invoicing" has expanded the avenues for resource recovery enterprises to obtain invoices and broadened compliance management for sellers of scrapped products [1] - The policy aims to effectively reduce the space for non-invoiced transactions and promote the healthy development of the entire recycling industry chain [1] Group 2: Tax Benefits and Support - Tax policies include exemption from value-added tax for small-scale taxpayers with monthly sales below 100,000 yuan, a reduced VAT rate from 3% to 1%, and a prepayment of individual income tax at 0.5% of sales [1] - Resource recovery enterprises are responsible for assisting individuals in filing VAT and additional tax declarations, thereby reducing their tax burden [1] Group 3: Industry Performance - By October 2025, the domestic scrap vehicle recovery volume increased by over 50% year-on-year, with approximately 86 million units of appliances like televisions and refrigerators being properly dismantled, yielding about 1.9 million tons of recycled resources [2] - This reflects the positive role of "reverse invoicing" in facilitating large-scale equipment updates and the exchange of old consumer goods for new ones [2]