欢迎扫描下方二维码关注： 实行资源回收企业 向自然人报废产品出售者"反向开票"， 是为了进一步提升资源回收企业 向自然人收购报废产品时 取得发票的便利性。 那"报废产品"和 "出 售 者" 的 具 体 定 义是什么呢? 是指在社会生产和生; 活 消 费 中 产 生 的 ，已 经 失 去 原 有 全 部 或 部 分 使 报废产品 用价值的产品。 : == 是指销售自己使用过 的 报 废 产 品 或 销 售 收 购 的报废产品、连续不超 过 12 个 月 （指 自 然 月 ） "反 向 开 票" 累 计 销 售 额不超过500万元（不含 增值税）的自然人。 出售者 - - - - - - - - - - - - - - - - - 那么，实行资源回收的企业 又要符合哪些条件呢? 从事危险废物收集的：应当 符 合 国 家 危 险 废 物 经 营 许 可 证管理办法的要求，取得危 险废物经营许可证。 从事报废机动车回收的： 应 当符合国家商务主管部门出 台 的 报 废 机 动 车 回 收 管 理 办 法要求，取得报废机动车回 收拆解企业资质认定证书。 其他资源回收企业： 除危险 废物、报废机动车外，其他 资 源 回 ...

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]

Group 1 - The "reverse invoicing" policy has been implemented to facilitate the issuance of invoices for resource recovery companies when purchasing scrapped products from individuals, addressing the long-standing issue of missing source invoices in the industry [1][2] - As of June 2023, 13,300 resource recovery companies have issued reverse 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 vehicles processed, with one company anticipating a more than 100% increase in dismantled vehicles this year [1][3] Group 2 - The promotion of the "reverse invoicing" policy has effectively resolved the lack of the "first invoice" for resource recovery companies, enabling them to deduct VAT input tax and obtain corporate income tax deduction certificates [2] - The policy has enhanced compliance awareness among individuals and enterprises in the resource recovery sector, leading to more efficient cooperation along the supply 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 has supported 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 waste in the first four months of the year, including a 65% year-on-year increase in scrapped vehicle recovery [3]

为了推动资源回收行业发展，降低企业负担，资源回收企业向自然人报废产品出售者"反向开票"政策实 施一年多来成效已显。 8月11日，税务总局披露最新统计数据显示，截至今年6月底，全国有1.33万户资源回收企业向167万名 自然人"反向开票"，开票金额5152亿元，开票份数511万份。 截至今年6月底，全国有1.33万户资源回收企业向167万名自然人"反向开票"，开票金额5152亿元 为了支持资源回收企业发展，去年4月，国家税务总局发布《关于资源回收企业向自然人报废产品出售 者"反向开票"有关事项的公告》，自4月29日起，允许符合条件的资源回收企业向自然人报废产品出售 者开具"反向开票"，从而解决资源回收企业此前存在难以获取第一张发票从而实质增加税负问题，并提 升企业工作效率，助力"两新"政策落地、规范行业秩序、促进循环经济发展。 芜湖奇瑞资源技术有限公司是奇瑞集团2006年全资兴建的大型报废机动车回收拆解企业。公司财务负责 人吴兵林告诉记者，以往每次回收报废车辆后，财务人员都得挨个给车主打电话督促他们开具发票，很 多人觉得操作流程烦琐，不愿配合。"反向开票"政策推行后，企业可直接为自然人出售者开具发票，财 务成本 ...

当你卖废品给资源回收企业时，作为卖方，你能从对方那里获得一张发票，"我是卖方，买方会给我开 发票吗？" 没错，这正是"反向开票"—— 去年4月，国家税务总局印发《关于资源回收企业向自然人报废产品出售者"反向开票"有关事项的公 告》，明确资源回收企业向自然人报废产品出售者"反向开票"的具体措施和操作办法。 比如，前段时间，常州金涌科技材料有限公司从自然人穆先生处收购了30吨废塑料。这种情况下，发票 怎么开？ "公司每月回收5000吨左右废塑料，绝大部分是从个人手中收购。过去，很多个人卖家往往嫌麻烦，不 愿意到税务局代开发票、不按规定缴纳相关税费。"常州金涌公司财务总监吴建国坦言，对企业来说， 没有收购发票，不仅无法抵扣增值税进项税额，也难以获取企业所得税税前列支成本费用的凭据。 在资源回收行业，常州金涌公司这种情况十分普遍。"反向开票"，直击这处痛点。可以"反向开票"后， 买家拿到了购进成本的凭据，卖家也有了缴税证明。 一般情况下，发票是由卖家（收款方）向买家（付款方）开具，即常见的"正向开票"；所谓"反向开 票"，即发票的开具流程与常规流程相反，由买家（付款方）向卖家（收款方）开具发票。 "反向开票"，带来的 ...

政策创新还打通了新能源汽车从广州输入香港的新通道，助力香港汽车消费市场的繁荣。近日，广州穗 港汽车出口快线项目启动，首批52辆新能源汽车从广州南沙运抵香港。据介绍，"新快线"顺应香港汽车 市场的旺盛需求而生。香港的汽车市场完全依赖进口，每年进口量在5万辆至6万辆左右，比亚迪、小 鹏、广汽埃安等品牌都颇受消费者青睐。2024年，经南沙口岸出口至香港地区的新能源汽车数量超1.2 万辆。但根据香港法律，进口汽车需在入境香港后启动海关申报和上牌等手续，等待时间约需30天。 粤港澳大湾区战略研究院产业发展研究中心主任欧阳志楠认为，激活二手车市场是新能源汽车产业迈向 成熟的关键支点。其核心价值在于构建"存量消化—增量释放"的良性循环：一方面，通过畅通新能源汽 车流通渠道，缓解消费者对"残值低、转手难"的顾虑，降低首购门槛；另一方面，二手车市场形成的价 格梯度，能精准覆盖下沉市场及入门级需求，培育潜在新车消费群体。 除了落实"反向开票"政策，广州税务、商务、公安等部门还携手构建了对二手车消费者的全链条服务体 系。在越秀区税务局办税服务厅，记者看到工作人员正在通过V-tax远程可视化平台指导车主办理车船 税退税。"针对报废车 ...

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].

借助电子税务局，纳税人无需提交复杂材料，全程线上即可完成申报并收到退税。在福建福安，一 位"反向开票"年开票金额小于210万元人民币的纳税人介绍，"个税经营所得汇算清缴时，直接提示我们 多缴了税款，全程在线操作，3天就到账。" 自2024年4月29日起，中国开始实施资源回收企业向自然人报废产品出售者"反向开票"政策。"反向开 票"是指，自然人报废产品出售者向资源回收企业销售报废产品，符合条件的资源回收企业可以向出售 者开具发票。在此之前，许多资源回收企业难以取得合规的发票，既无法抵扣增值税进项税额，也难以 获取企业所得税税前列支成本费用的凭据，增加了税收负担。 推动大规模设备更新和消费品以旧换新的同时，中国正在税务领域实施的"反向开票"政策令资源回收行 业受益。 作为包装用纸生产企业，玖龙纸业(泉州)有限公司是"反向开票"政策的首批受益企业。企业负责人张茵 表示，在"反向开票"政策的支持下，开票流程变得流畅，提升了工作效率，有效解决了原先开票难、开 票慢等问题。 国家税务总局17日公布的数据显示，2025年经营所得汇算清缴期内，已累计为17万余名纳税人及时办结 退税手续，辅导3万余名自然人办结补税业务。 国家 ...

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]