“反向开票”利好资源回收企业丨金视角

Core Viewpoint - The recent implementation of "reverse invoicing" for resource recovery enterprises is a significant reform aimed at addressing industry pain points and enhancing the comprehensive management of solid waste, thereby facilitating the circular economy chain [1][2]. Group 1: Cost Reduction - The previous practice of "non-invoice sales" by individuals selling scrapped products to resource recovery enterprises increased operational costs due to the lack of valid input tax deduction certificates [1]. - Starting from April 29, 2024, resource recovery enterprises will be able to issue invoices to individuals selling scrapped products, which will help reduce costs by allowing for input tax deductions and expense deductions before income tax [1]. Group 2: Industry Standardization and Confidence - Individuals selling scrapped products through "reverse invoicing" will benefit from tax exemptions and reductions, including VAT exemption for monthly sales below 100,000 yuan, a reduced VAT rate of 1%, and a prepayment of personal income tax at 0.5% of sales [2]. - The initiative aims to enhance industry transparency and standardization, thereby increasing investor confidence and attracting more capital into the resource recovery sector [2]. - As of now, there are 14,800 resource recovery enterprises participating in "reverse invoicing," with the invoicing amount expected to reach nearly 900 billion yuan from January to December 2025 [2].