近日，北京市人民政府印发《北京市深化改革提振消费专项行动方案》，其中提到要培育壮大二手车经 营主体，持续落实二手车销售"反向开票"、异地交易登记等便利化措施。加强汽车领域信息共享，支持 第三方二手车信息查询平台发展，促进二手车放心便利交易。 《中国经营报》记者注意到，自今年1月商务部、工业和信息化部等8部门发布《关于开展汽车流通消费 改革试点工作的通知》，以及3月中旬中共中央办公厅、国务院办公厅印发《提振消费专项行动方案》 以来，已有包括山西省、广东省、陕西省、湖北省、河南省、四川省、北京市等地政府，推进落实二手 车销售"反向开票"、异地交易登记等便利化措施，以及引导二手车销售由经纪转经销，搭建二手车流通 信息平台，加强二手车市场主体信用体系建设等举措。这些举措是为了进一步挖掘二手车的市场潜力。 二手车产业的"AB面" 虽然与新车市场的规模存在一定的差距，但是随着二手车流通"限迁"政策的全面取消，以及关于二手车 税收、商品属性的新政施行，二手车市场活力不断释放，二手车已然成为拉动我国汽车消费的关键力 量。 根据中国汽车流通协会发布的统计数据，2025年1—6月，二手车累计交易量957.01万辆，同比增长 1. ...

Core Points - The implementation of the "reverse invoicing" policy has significantly alleviated the tax burden on resource recovery enterprises by allowing them to issue invoices to individual sellers, thus enabling VAT input deductions [1][2][3] - This policy addresses the long-standing issue of obtaining the "first invoice," enhancing compliance and operational efficiency for companies in the resource recovery sector [2][3] - The policy has been positively received by companies such as Nanjing Ninglun Tire Co., Ltd. and Nine Dragons Paper (Quanzhou) Co., Ltd., which report improved invoice processing and increased customer trust [3][4] Industry Impact - The "reverse invoicing" policy is a significant innovation in the circular economy sector, facilitating smoother transactions between individuals and recovery enterprises [2][3] - The policy has led to a more streamlined tax filing process for individual sellers, with many reporting quick refunds and simplified procedures for tax compliance [4][5] - The initiative promotes a culture of compliance among individual sellers, reinforcing the importance of fulfilling tax obligations while enhancing the overall trust between taxpayers and tax authorities [5]

Core Viewpoint - The implementation of the "reverse invoicing" policy for resource recovery enterprises selling scrapped products to individuals aims to streamline tax processes, enhance operational efficiency, and promote compliance within the industry [1][3]. Group 1: Policy Implementation - Starting from April 29, 2024, the "reverse invoicing" policy will be enforced, requiring individuals selling scrapped products to handle personal income tax filings by March 31 of the following year [1]. - In the 2025 tax filing period, over 170,000 taxpayers received timely tax refunds, and more than 30,000 individuals completed tax payments, achieving a compliance rate exceeding 99.5% [1]. Group 2: Industry Impact - The previous business model in the resource recovery industry often involved individuals selling without invoices, leading to increased operational costs for companies due to lack of valid input tax deduction certificates [1]. - The "reverse invoicing" policy has resolved issues related to inefficient invoicing processes, as noted by a company representative who highlighted improved workflow and efficiency [1]. Group 3: Taxpayer Support and Services - Tax authorities have established a "three rounds + classification" guidance system to assist individual sellers with tax filings, utilizing a comprehensive tracking system supported by big data [1][2]. - Taxpayers can complete their tax filings online or at local tax offices, with streamlined processes that require minimal documentation, allowing for quick refunds [2]. Group 4: Expert Opinions - Experts emphasize that the "reverse invoicing" mechanism not only reduces tax compliance costs through technology but also fosters a transparent and trust-based relationship between taxpayers and tax authorities [3]. - The policy is seen as beneficial for promoting compliant business practices and safeguarding taxpayer rights, ultimately contributing to high-quality economic development [3].

新能源及有色金属日报 | 2025-06-25 持货商继续低价清库 铜价仍维持震荡 市场要闻与重要数据 期货行情： 2025-06-24，沪铜主力合约开于 78340元/吨，收于 78640元/吨，较前一交易日收盘0.45%，昨日夜盘沪铜主力合约 开于 78,410元/吨，收于 78,470 元/吨，较昨日午后收盘上涨0.04%。 现货情况： 据 SMM 讯， 昨日日内采销情绪均有所回升，主因持货商继续低价清库令升水持续走跌，部分低价货源已经降低 至贴水出货。早盘盘初持货商报主流平水铜升水70元/吨，好铜升水100元/吨，随后迅速降价至升水40-80元/吨。此 时市场成交仍处于下游低价还盘状态。日内部分持货商有清库需求，积极甩货，平水附近成交低价货源，随后降 至贴水10元/吨，市场整体成交重心走弱。但日内非注册货源较少，成交贴水70-贴水40元/吨。目前季度末清库与 资金需求仍存，预计今日现货升水仍有继续走跌的可能。 重要资讯汇总： 宏观与地缘方面，美联储主席鲍威尔近期称，目前政策处于有利位置，可以观望等待再考虑利率调整。不过美联 储内部似乎仍存分歧。亚特兰大联储主席博斯蒂克表示，目前没有必要降息，预计今年晚 ...

Report Industry Investment Rating - Copper: Cautiously bullish [7] - Arbitrage: On hold - Options: short put @ 77,000 yuan/ton Core Viewpoints - The TC negotiation remains unresolved, and the overall processing fee is still low. The scrap copper enterprises expect future supply to be tight due to the reverse invoicing policy. The demand outlook is not optimistic, resulting in a situation of weak supply and demand. However, macro factors are variable, which may highlight the precious metal attribute of copper. Therefore, it is recommended to buy on dips for hedging, with the buying range for the Cu2507 contract between 77,400 yuan/ton and 78,000 yuan/ton [7]. Summary by Relevant Catalogs Market News and Important Data - **Futures Quotes**: On June 23, 2025, the main contract of Shanghai copper opened at 78,480 yuan/ton and closed at 78,290 yuan/ton, a 0.38% decrease from the previous trading day's close. The night - session main contract opened at 78,340 yuan/ton and closed at 78,450 yuan/ton, a 0.15% increase from the afternoon close [1]. - **Spot Situation**: The spot trading sentiment of Shanghai copper was weak. The premium of mainstream flat - water copper dropped to 60 - 80 yuan/ton, and that of good copper to 100 yuan/ton. Non - registered copper was at a discount of 70 - 40 yuan/ton. Due to the pressure of shipping and collecting payments, the spot premium is expected to decline further [2]. - **Important Information Summary** - **Macro and Geopolitical**: Trump announced that Israel and Iran reached a cease - fire agreement. Iran will start the cease - fire first, and Israel will follow 12 hours later. The war will end officially after 24 hours, leading to a significant drop in crude oil prices. In China, as of the end of May, the cumulative installed power generation capacity was 3.61 billion kilowatts, a year - on - year increase of 18.8% [3]. - **Mine End**: AIC Mines signed a $40 million prepayment loan and purchase agreement with Trafigura to fund the expansion of its Eloise copper processing plant. BHP signed four long - term contracts worth about A$1.5 billion with Aurizon to provide integrated logistics solutions for its copper business in South Australia, which is expected to replace about 13 million kilometers of truck transportation annually [4]. - **Smelting and Import**: Ningbo Jintian Copper imported over 5,000 tons of copper from the Democratic Republic of the Congo this year, and the import volume is expected to increase in the second half of the year. From January to May, the value of copper imports from Africa in Ningbo reached 9.02 billion yuan, an increase of 78.8%. In May, China's scrap copper imports were 185,200 tons, a month - on - month decrease of 9.55% and a year - on - year decrease of 6.53% [5]. - **Consumption**: The operating rate of domestic refined copper rod enterprises rose to 75.82%, a month - on - month increase of 2.6 percentage points but lower than expected. The operating rate of copper cable enterprises dropped to 73.26%, a month - on - month decrease of 3.04 percentage points [6]. - **Inventory and Warehouse Receipts**: LME warehouse receipts decreased by 4,125 tons to 95,875 tons, SHFE warehouse receipts decreased by 8,354 tons to 25,528 tons. On June 23, the domestic electrolytic copper spot inventory was 1.296 million tons, a decrease of 163,000 tons from the previous week [6]. Strategy - **Copper**: It is recommended to buy on dips for hedging, with the buying range for the Cu2507 contract between 77,400 yuan/ton and 78,000 yuan/ton [7]. - **Arbitrage**: On hold [7]. - **Options**: short put @ 77,000 yuan/ton [7].

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Core Insights - Hebei Province's investment in equipment and tools increased by 26.3% in Q1, significantly higher than the overall provincial investment growth, contributing 2.5 percentage points to the total investment growth [1] - The retail sales of new energy vehicles surged by 35.1%, while smart phones and smart home appliances saw increases of 85.2% and 51.8%, respectively, driven by the consumption upgrade policy [1] Investment in Equipment - The introduction of new equipment at companies like Cangzhou Haixing Youmei Environmental Technology Co., Ltd. includes advanced machines that reduce energy consumption by 15% and increase production efficiency by 10% [2] - Tax policies allow companies to deduct a portion of their equipment costs from taxable income, encouraging investment in digital and intelligent upgrades [2] - Companies in Hebei are experiencing significant tax reductions, with some like Kangnuo Food Co., Ltd. enjoying over 700 million yuan in tax relief due to equipment upgrades [3] Consumer Upgrades - The implementation of the consumption upgrade policy has led to a 63.3% year-on-year increase in new energy vehicle sales in Hebei [6] - Retail sales of household appliances, such as refrigerators and televisions, have seen substantial growth, with increases of 72.2% and 74.8%, respectively [6] - The introduction of new subsidy standards for consumer goods has spurred demand for green and intelligent products [4] Resource Recycling - The "reverse invoicing" policy has streamlined the recycling process, allowing companies to reduce costs significantly, as seen in the case of Huaxing Paper Packaging Co., Ltd. [7] - This policy has enabled companies to maintain compliance while enhancing collaboration across the supply chain, leading to a 30% increase in business volume for some firms [8] - The recycling of waste materials has become a vital part of the production process, with companies like Jinmaoyuan Paper Industry utilizing recycled paper to create significant value [8]