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Let's say you're a scrap product seller

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According to the Announcement of the State Administration of Taxation on Matters related to "Reverse billing" by Resource recovery Enterprises to natural person scrap product sellers (State Administration of Taxation Announcement No. 5, 2024), since April 29, 2024, natural person scrap product sellers sell scrap products to resource recovery enterprises. Qualified resource recovery enterprises can issue invoices to sellers (referred to as "reverse invoicing") to promote large-scale equipment updates and consumer goods for new to help improve the efficiency of the environment. If you are a seller of end-of-life products, how should you issue invoices and pay taxes under this policy? Look at the picture below

     

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