Recently, Hwuason Law Firm has received a number of non-ferrous metal and scrap steel enterprises' consultation on the case of variable invoice and false invoicing. Combined with the frequent cases of non-ferrous metal industry's gold invoices and variable invoices in recent years, the issue of variable invoices and false invoicing in non-ferrous metal and renewable resources industry has become the focus of attention of the tax authorities. Due to the expensive value of gold itself, strong value preservation, by consumers collection and investment favorite, consumers do not ask for invoices of behavior led to the gold invoice "surplus votes" exist; at the same time due to the special tax policy of gold and gold ticket huge profits trend, emerged a number of gold ticket false opening gang; and due to the gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics. And because gold is easy to melt with other non-ferrous metals, gold invoices are mostly combined with non-ferrous metal industry, and extended to renewable resources metal recycling enterprises, which makes the tax risk of enterprises in the business chain surge.

Non-ferrous metals is one of the pillar industries to promote the development of China's national economy, China is a large country with non-ferrous metal resources, and the scale of the industry ranks steadily in the forefront of the world. However, in recent years, frequent non-ferrous metal false invoicing cases, a single case involving tax amount even more than one billion yuan, resulting in a large loss of our tax money. At the same time, the non-ferrous metal industry has long been confined to the lack of input invoices, logistics and transportation costs of bulk commodities and other issues, the industry seeks to save itself at the same time, if you do not pay attention to the prevention of tax risks, it is extremely easy to incur administrative tax inspections, which in turn suffers from administrative penalties or even criminal penalties. In view of this, this paper will start from the main tax matters of the non-ferrous metal industry, analyze the tax-related risk points of the non-ferrous metal industry, and provide suggestions for enterprises to deal with the risk.

Recently, a metallurgical steel enterprise obtaining confirmed false VAT invoices for tax adjustment dispute administrative reconsideration case handled by Huashui was concluded, and the respondent, Inspection Bureau of a Municipal Taxation Bureau, changed the tax treatment decision under reconsideration in the reconsideration procedure, and no longer adjusted the enterprise's income tax payment, and the enterprise effectively avoided the loss of back payment of income tax and late payment fee totaling more than RMB 11 million. The core dispute and resolution of this case are briefly shared with a view to providing useful reference for enterprises with similar problems in resolving tax-related disputes.

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.