漫资源回收企业“反向开票”

Group 1 - The implementation of "reverse invoicing" for resource recovery enterprises aims to enhance the convenience of obtaining invoices when purchasing scrapped products from individuals [3] - "Scrapped products" are defined as products that have lost all or part of their original utility value due to social production and consumption [3] - "Sellers" refer to individuals selling their used scrapped products or those purchased for resale, with cumulative sales not exceeding 5 million yuan (excluding VAT) within a continuous period of 12 months [3] Group 2 - Resource recovery enterprises must meet specific conditions, such as obtaining the hazardous waste operation license for hazardous waste collection [3] - For scrapped vehicle recovery, enterprises must comply with national regulations and obtain the qualification certificate for scrapped vehicle recovery and dismantling [3] - Other resource recovery enterprises must register as business entities and complete the filing with the Ministry of Commerce according to national regulations [3] Group 3 - Resource recovery enterprises can be either units or individual businesses when implementing "reverse invoicing" [3] - When resource recovery enterprises issue "reverse invoices" to sellers, they are also required to handle VAT and additional tax fees on behalf of the sellers [3]