Accompanied by the roaring sound of machine operation, discarded cars were dismantled, loaded and unloaded, and transported to the Zhanjiang Steel Base and other steelmaking enterprises, achieving a magnificent transformation of "turning waste into treasure". This is the scene of the daily production work of Zhanjiang Kaiqing Scrap Steel Distribution Center Co., Ltd. The project of recycling and utilizing recycled steel resources not only promotes regional resource optimization, but also promotes the formation and development of the Zhanjiang steel industry chain. Since the implementation of the policy of "reverse invoicing" by resource recycling enterprises to sellers of scrapped products to natural persons, in order to promote the standardized development of the entire industry chain of resource recycling, promote large-scale equipment updates, and the effectiveness of exchanging old for new consumer goods in Zhanjiang, the Zhanjiang Municipal Taxation Bureau of the State Administration of Taxation has adhered to proactive and proactive services, and has taken multiple measures such as internal and external linkage, precise guidance, and tracking to promote the implementation of the "reverse invoicing" policy. Online, the electronic taxation bureau has pushed "reverse invoicing" related policies to 531 renewable resource recycling enterprises, ensuring that they timely understand and master the policies. "The difficulty of obtaining invoices has always been a major challenge for our company. It is difficult to obtain input invoices for purchasing scrapped products from individuals. The policy promotion of reverse invoicing this time is really a timely rain, adding momentum to our company's sustainable development." Mr. Li, the person in charge of Zhanjiang Kaiqing Waste Steel Distribution Center Co., Ltd., said. It is understood that in some past resource recovery businesses involving natural persons, it was difficult for resource recovery enterprises to obtain invoices from natural persons, resulting in the inability of enterprises to offset the input VAT amount and obtain compliant VAT invoices as pre tax deduction vouchers, which is not conducive to the objective and truthful declaration and tax payment of the resource recovery industry and the healthy development of the industry. The relevant person in charge of the Zhanjiang Taxation Bureau explained, "'Reverse invoicing 'is the process in which the buyer (payer) issues an invoice to the seller (payee), which can effectively reduce the tax risk of illegal deductions by enterprises due to not obtaining pre tax deduction vouchers, further enhance the development confidence of resource recovery enterprises, and encourage more enterprises and individuals to participate in the resource recovery industry, greatly promoting the recycling of resources and the green development of production and life." "In the past, the problem of the' first invoice 'for purchasing waste electrical appliances has always troubled us. Now, with the implementation of the' reverse invoicing 'policy, the problem has been easily solved! Compared to before, our transaction process for recycling waste electrical appliances has become much simpler, and it has also reduced the burden on us. We have reduced our tax risks and further reduced operating costs The financial manager of a resource recovery enterprise in Xiashan said. Since the implementation of the "reverse invoicing" policy, the Zhanjiang Taxation Bureau has quickly connected with the Market Supervision Bureau and the Commerce Bureau, combined with tax big data analysis and screening methods, to obtain a list of about 200 enterprises that comply with the "reverse invoicing" policy in the city, laying a foundation for policy finding and precise matching; Through precise policy reminders, provide one-on-one guidance to representative enterprises in resource recycling, and timely promote the content and system operation of the "reverse invoicing" policy. At the same time, innovation adopts online methods to accelerate the review of application materials, relying on the interactive platform of tax and enterprise taxation and the tax enterprise group to answer questions and clarify doubts in a timely manner, continuously improving the convenience of "reverse invoicing" and handling taxes and fees on behalf of others, creating a good tax environment for the entire industry chain of resource recycling and utilization to accelerate development, and continuously exerting the "positive effect" of tax and fee policies. The relevant person in charge of the Zhanjiang Taxation Bureau stated that the next step will be to continuously monitor and analyze the implementation of enterprise policies, fully leverage the big data analysis level of the tax department, grasp the invoicing dynamics of resource recovery enterprises, and ensure the safe and orderly implementation of policies. (Lai Xin She)