Difficulty in obtaining invoices from upstream retailers is a major tax dilemma for renewable resources recycling enterprises, and the Announcement on Improving the VAT Policy on Comprehensive Utilization of Resources (Announcement of the Ministry of Finance and the State Administration of Taxation No. 40 of 2021, hereinafter referred to as "Document No. 40") stipulates that the renewable resources recycling enterprises can choose to apply the simplified taxation method and pay VAT according to the 3% levy rate. Document No. 40 provides that recycling enterprises may choose to apply the simplified tax calculation method to calculate and pay the VAT according to the 3% levy rate, which to a certain extent alleviates the problem of not being able to obtain the special invoices to offset the input tax. Recently, some areas to explore the approved way to collect renewable resources recycling industry enterprise income tax, approved collection as a supplementary means of checking the collection, need to comply with the provisions of the situation can be applied, the recent many places are according to a uniform rate of taxable income approved collection of renewable resources recycling industry enterprise income tax, whether this practice is lawful and reasonable, and whether it can effectively solve the renewable resources recycling enterprise tax dilemma? This article will discuss.