天眼查App显示，近日，景洪小蚁团再生资源回收站（个体工商户）成立，法定代表人为高富江，注册 资本8万人民币，经营范围为一般项目：再生资源回收（除生产性废旧金属）；再生资源销售；二手日 用百货销售；旧货销售；居民日常生活服务；互联网销售（除销售需要许可的商品）。（除依法须经批 准的项目外，凭营业执照依法自主开展经营活动）。 ...

天眼查App显示，近日，景洪市循新再生资源回收站（个体工商户）成立，法定代表人为陈玺年，注册 资本2万人民币，经营范围为一般项目：再生资源回收（除生产性废旧金属）；再生资源销售；建筑用 金属配件销售；金属工具销售；五金产品零售；非金属废料和碎屑加工处理；电线、电缆经营；电力设 施器材销售；生产性废旧金属回收。（除依法须经批准的项目外，凭营业执照依法自主开展经营活 动）。 ...

Group 1 - Chengdu Wanjihui Bang Recycling Resources Co., Ltd. has been established with a registered capital of 100,000 RMB [1] - The legal representative of the company is Liu Guiqun [1] - The company's business scope includes general projects such as recycling of renewable resources, sales of construction materials, and sales of various products including metal, plastic, and chemical products [1] Group 2 - The company is involved in the recycling of used power batteries from new energy vehicles and their subsequent utilization, excluding hazardous waste management [1] - The company also provides ordinary cargo storage services, excluding hazardous chemicals that require special approval [1] - The business activities can be conducted independently based on the business license without the need for further approval, except for projects that require legal authorization [1]

天眼查App显示，近日，四川鑫沅禾再生资源回收有限公司成立，法定代表人为彭海，注册资本500万 人民币，经营范围为一般项目：生产性废旧金属回收；再生资源回收（除生产性废旧金属）；再生资源 加工；再生资源销售；环境保护专用设备销售；有色金属合金销售；资源再生利用技术研发；金属制品 销售；金属材料销售。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

天眼查App显示，近日，三台县福晟再生资源回收有限公司成立，法定代表人为景大兵，注册资本5万 人民币，经营范围为一般项目：再生资源回收（除生产性废旧金属）；环境保护专用设备制造；固体废 物治理；非金属废料和碎屑加工处理；生产性废旧金属回收；有色金属压延加工；有色金属合金销售； 金属废料和碎屑加工处理；再生资源销售；再生资源加工；报废农业机械回收；旧货销售；家用电器销 售；家用电器零配件销售；日用家电零售；电子产品销售；机械设备销售；报废农业机械拆解；第一类 医疗器械销售；电力设施器材销售；非电力家用器具销售；新能源汽车废旧动力蓄电池回收及梯次利用 （不含危险废物经营）。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

Core Viewpoint - Sichuan Yingshunyi Recycling Co., Ltd. has been established with a registered capital of 1 million RMB, focusing on various recycling and resource recovery services [1] Company Summary - The company is legally represented by Zhu Rong [1] - The registered capital is 1 million RMB [1] - The business scope includes general projects such as recycling of renewable resources (excluding production waste metals), sales of renewable resources, and various technical services [1] Industry Summary - The company engages in a wide range of activities including urban greening management, mechanical equipment leasing, and solid waste management [1] - It also covers services related to water and air pollution control, household services, and professional cleaning services [1] - The company is involved in both licensed and unlicensed projects, with specific activities requiring approval from relevant authorities [1]

天眼查App显示，近日，河源市恒益再生资源回收有限公司成立，注册资本10万人民币，经营范围为一 般项目：再生资源回收（除生产性废旧金属）；再生资源销售；金属废料和碎屑加工处理【分支机构经 营】；化工产品销售（不含许可类化工产品）；专用化学产品销售（不含危险化学品）；五金产品零 售；橡胶制品销售；电线、电缆经营；纸制品销售；通讯设备销售；金属材料销售；塑料制品销售；家 用视听设备销售；金属链条及其他金属制品销售；金属制品销售；信息咨询服务（不含许可类信息咨询 服务）。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

Core Insights - A new company named Foshan Zhuzhen Recycling Resource Store has been established with a registered capital of 10,000 RMB [1] - The business scope includes various activities related to recycling and sales of renewable resources, including non-metal waste processing and metal materials sales [1] Company Overview - The company operates in the recycling industry, focusing on the collection and processing of renewable resources [1] - It is authorized to conduct business activities autonomously under its business license, except for projects that require approval [1] Business Activities - The company engages in the recycling of production waste metals and non-metal waste materials [1] - It also involves in the sales of various products, including metal products, plastic products, paper products, and construction materials [1] - Additional services include metal cutting processing and domestic trade agency [1]

Core Viewpoint - The article discusses the updated VAT policies for resource recycling enterprises, detailing the conditions under which these enterprises can choose simplified or general taxation methods, as well as the associated tax benefits and requirements for compliance [3][5][14]. Summary by Sections Simplified Taxation Method - Enterprises engaged in hazardous waste collection must obtain a hazardous waste operation license to qualify for the simplified taxation method at a 3% VAT rate [3]. - Enterprises involved in scrapping vehicles must meet the requirements set by the national commerce authority and obtain the necessary qualifications for scrapping vehicles [3][4]. General Taxation Method - To enjoy the VAT refund policy under the general taxation method, enterprises must comply with the conditions outlined in the 40th announcement and the attached "Resource Comprehensive Utilization Products and Services VAT Preferential Directory (2022 Edition)" [5]. - Enterprises must obtain VAT invoices or relevant certificates from the seller for domestic purchases of recycled resources [6]. - A detailed record of recycled resources must be maintained, including supplier information, resource details, and invoice status [8]. Compliance Requirements - The products and services sold must not fall under the categories of eliminated or restricted projects as per the industrial structure adjustment guidance or high pollution products as per environmental protection regulations [9]. - Enterprises must not have a tax credit rating of C or D and must not have violated environmental or tax laws in the past six months to qualify for the VAT refund [10]. Income Tax Benefits - Enterprises using resources listed in the "Resource Comprehensive Utilization Enterprise Income Tax Preferential Directory" can reduce their taxable income by 90% for revenue generated from compliant products [14]. - During prepayment and annual tax settlement, enterprises must accurately report their income from resource utilization to benefit from the tax reduction [15][16]. Personal Income Tax Policy - The article briefly mentions the personal income tax policies related to the sale of scrapped products, indicating that individuals must follow specific procedures for tax reporting [18].

天眼查App显示，近日，衡阳阿伟再生资源回收有限公司成立，法定代表人为谭邦伟，注册资本1万人 民币，经营范围为许可项目：建设工程施工。（依法须经批准的项目，经相关部门批准后方可开展经营 活动，具体经营项目以相关部门批准文件或许可证件为准）一般项目：再生资源回收（除生产性废旧金 属）；再生资源销售；再生资源加工；生产性废旧金属回收；旧货销售；固体废物治理；纸制品销售； 合成材料销售；建筑用钢筋产品销售；建筑材料销售；建筑装饰材料销售；电线、电缆经营；工程塑料 及合成树脂销售；玻璃纤维增强塑料制品销售；塑料制品销售；橡胶制品销售；金属材料销售；金属制 品销售；金属丝绳及其制品制造；木材收购；木材销售；总质量4.5吨及以下普通货运车辆道路货物运 输（除网络货运和危险货物）；水泥制品销售；砖瓦销售；机械设备租赁；劳务服务（不含劳务派 遣）。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...