Topic description
What problem does this topic solve?
Centralized consolidation of requirements for resource recycling enterprises' reverse invoicing, three-flow integration reverse invoicing, tax payment on behalf, input VAT deduction, document retention, and system integration.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Relevant policies and official interpretations of the reverse invoicing policy topic
Announcement of the State Taxation Administration on Matters Concerning the Administration of Individual Income Tax
Understand in one sentence: Starting July 1, 2026, for scrapped products sold and purchased by natural person sellers through "three-flow-in-one reverse invoicing," the portion of annual sales not exceeding RMB 600,000 is subject to 0.25% prepayment of individual income tax on business income, and the excess portion is subject to 0.5% prepayment; reverse invoicing through other methods is still subject to 0.5% prepayment.
Announcement of the State Taxation Administration on Matters Concerning "Reverse Invoicing" by Resource Recycling Enterprises to Individual Sellers of Scrap Products
Understand in one sentence: Enterprises that meet the conditions and actually engage in resource recycling business may, starting from April 29, 2024, issue reverse invoices to natural person sellers of scrapped products within the eligible scope; enterprises need to simultaneously meet the requirements for entity qualifications, goods coding, tax calculation method, tax payment on behalf, and retention of authenticity materials.
Common Questions
How to find and use the reverse invoicing policy topic?
How to use the reverse invoicing policy topic?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.