欢迎扫描下方二维码关注： 正解 （1）纳税人在境内收购的再生资源，应按规定 从销售方取得增值税发票 ；适用免税政策的，应按规定 从销售方取得增值税普通发 票 。销售方为依法依规无法申领发票的单位或者从事小额零星经营业务的自然人，应取得销售方开具的收款凭证及收购方内部凭证，或 者税务机关代开的发票。本款所称小额零星经营业务是指自然人从事应税项目经营业务的销售额不超过增值税按次起征点的业务。 （2）纳税人从境外收购的再生资源，应按规定取得 海关进口增值税专用缴款书 ，或者从销售方取得 具有发票性质的收款凭证、相 关税费缴纳凭证 。 上述 "从销售方取得的发票"，包括通过 " 反向开票 "方式取得的 增值税发票 。 注意 纳税人应当取得上述发票或凭证而未取得的，该部分再生资源对应产品的销售收入不得适用《财政部 税务总局关于完善资源综合利 用增值税政策的公告》( 财政部 税务总局公告2021年第40号) 的即征即退规定 。 正解 纳税人选择适用简易计税方法，应符合下列条件之一： 01 从事危险废物收集的纳税人 应符合国家《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。 02 从事报废机动车回收的纳税人 ...

Core Viewpoint - Yunnan Wanfengyuan Recycling Co., Ltd. has been established with a registered capital of 1 million RMB, focusing on various recycling and waste management services [1] Group 1: Company Overview - The legal representative of Yunnan Wanfengyuan Recycling Co., Ltd. is Wu Xuemei [1] - The company has a registered capital of 1 million RMB [1] Group 2: Business Scope - The company’s licensed business activities include recycling of renewable resources (excluding production waste metals), urban household waste management services, and urban construction waste disposal [1] - General business activities encompass the sale of renewable resources, solid waste management, processing of metal waste and scraps, and recycling of production waste metals [1] - Additional activities include the sale of plastic products, metal ores, paper products, and electronic components, as well as the recycling of scrapped agricultural machinery and used batteries from new energy vehicles [1]

天眼查App显示，近日，丽江供销再生资源有限公司成立，法定代表人为杨少文，注册资本100万人民 币，经营范围为许可项目：城市生活垃圾经营性服务。（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）；再生资源加工；再生资源销售；报废农业机械回收；农林牧渔业废弃物综合利用；生产 性废旧金属回收；环保咨询服务；技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广； 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）；旧货销售；家具销售；日用产品修 理。（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，四川鑫智辉再生资源有限公司成立，法定代表人为彭洋，注册资本50万人民 币，经营范围为一般项目：再生资源回收（除生产性废旧金属）；生产性废旧金属回收；再生资源销 售；塑料制品销售；木材销售；化工产品销售（不含许可类化工产品）；橡胶制品销售；建筑装饰材料 销售；建筑材料销售；轻质建筑材料销售；包装材料及制品销售；报废农业机械回收；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）；机械设备销售；电气设备销售；电线、电缆经营； 汽车零配件零售；劳动保护用品销售；消防器材销售；日用百货销售；五金产品零售；办公用品销售。 （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，内江经济技术开发区尽可再生资源回收部（个体工商户）成立，法定代表人为 邓军，注册资本1万人民币，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；金属制品销售；金属材料销售；建筑材料销售；五金产品零售；劳务服务（不含劳务派遣）；非金 属废料和碎屑加工处理；旧货销售；二手日用百货销售。（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）许可项目：道路货物运输（不含危险货物）。（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）。 ...

Group 1 - The establishment of Guangzhou Yongcheng Recycling Co., Ltd. with a registered capital of 10 million RMB indicates a growing interest in the recycling industry [1] - The company's business scope includes sales of electronic components, processing of metal waste, and recycling of various resources, highlighting its diverse operational focus [1] - The company is involved in both the collection and processing of non-metal waste and electronic waste, which aligns with increasing environmental regulations and sustainability trends [1]

天眼查App显示，近日，中山市利伟再生资源回收有限公司成立，注册资本1000万人民币，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；再生资源加工；橡胶制品销售；生产 性废旧金属回收；非金属废料和碎屑加工处理；金属废料和碎屑加工处理；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）；金属切削加工服务；国内贸易代理；固体废物治理；纸制品销 售；塑料制品销售；金属材料销售；生活垃圾处理装备制造。（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，五华县诚聚再生资源回收有限公司成立，法定代表人为邓祥发，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）；生产性废旧金属回收；再生资源 销售；再生资源加工；金属废料和碎屑加工处理；非金属废料和碎屑加工处理；纸制品销售；橡胶制品 销售；塑料制品销售；电子元器件与机电组件设备销售；电线、电缆经营；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）；固体废物治理；房屋拆迁服务；金属制品销售；装卸搬运；普 通货物仓储服务（不含危险化学品等需许可审批的项目）。（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）。 ...

Company Overview - Shenzhen Xinxinwang Resource Recycling Co., Ltd. has been established with a registered capital of 300,000 RMB [1] - The legal representative of the company is Liu Meifang [1] Business Scope - The company engages in various activities including recycling of renewable resources (excluding production waste metals), sales of renewable resources, and processing of renewable resources [1] - It also focuses on the recycling of used power batteries from new energy vehicles and their secondary utilization (excluding hazardous waste operations) [1] - Additional services include information consulting (excluding licensed consulting services), sales of second-hand goods, and retail and wholesale of hardware products [1] Licensed Operations - The company is authorized to conduct urban construction waste disposal, urban household waste management services, and road freight transportation (excluding hazardous goods) [1] - It is also involved in the processing of discarded electrical and electronic products, construction engineering design, and construction engineering [1]

Group 1 - The company Pingxiang Shangjia Recycling Resources Co., Ltd. has been established with a registered capital of 50,000 RMB [1] - The legal representative of the company is Li Zuren [1] - The business scope includes general projects such as recycling of renewable resources (excluding production waste metals), processing of non-metallic waste and scraps, recycling of production waste metals, sales of renewable resources, processing of renewable resources, and research and development of resource recycling technology (excluding projects that require approval) [1]