In September 2025, at a production and processing base for recycled resource utilization in Liuzhou, Guangxi, piles of scrap steel were being flame-cut, sheared, crushed, baled, and packed amid the roar of machinery. The company processes and produces more than 1 million tons of high-cleanliness, high-density scrap steel products annually and is a leading enterprise in the development of Liuzhou's green circular economy. To support the growth of green enterprises, the Liuzhou Municipal Tax Service took the "green tax system" as its starting point, strengthened the implementation of preferential green tax policies, optimized tax and fee services, and, through the dual drivers of "targeted policy delivery + digitalized supervision," deeply integrated the concept of compliant operations into tax services. It fully leveraged the positive incentive effect of the green tax system and created a favorable tax business environment for the company.

Accurate delivery of policy benefits is the first step in empowering businesses through green taxation. In light of the policy features of the recycling industry, the Liubei District Tax Service of Liuzhou systematically reviewed policies such as immediate VAT collection and refund and corporate income tax incentives for enterprises engaged in the comprehensive utilization of resources, clarifying the applicable conditions, filing procedures, and materials to be retained for future inspection. In 2024, it processed a total of CNY 7.5 million in VAT refunds and granted CNY 3.07 million in corporate income tax reductions and exemptions for Guangxi Qiaoge Renewable Resources Utilization Co., Ltd.; in the first half of 2025, it processed a total of CNY 3.3 million in VAT refunds for the company. These tangible tax and fee benefits were directly converted into development funds for the company, which used them to introduce automated sorting equipment and upgrade its environmental protection treatment system, continuously improving the comprehensive utilization rate of scrap steel processing.

"With the strong support of preferential tax and fee policies, we now have greater confidence to pursue further development. In the future, the company will continue to increase its investment in upgrading environmental protection treatment systems and equipment, continuously enhance the green added value of its products, and achieve the organic integration of green development and high-quality development," said Wu Huiling, the financial officer of Guangxi Qiaoge Renewable Resources Utilization Co., Ltd.

In addition, the Liubei District Tax Service of Liuzhou focused on "policy guidance and system operation," forming a scrap steel enterprise service team under a model comprising bureau leaders, department heads, and business specialists. It conducted on-site policy publicity and guidance on reverse invoicing and the integration of transaction flow, capital flow, and invoice flow for Guangxi Qiaoge Renewable Resources Utilization Co., Ltd. on multiple occasions, and actively coordinated with China UnionPay to accelerate the acceptance and approval of matters on the Lekeyong platform. On May 20, 2025, Guangxi Qiaoge Renewable Resources Utilization Co., Ltd. issued 5 electronic invoices (special VAT invoices) through "integrated three-flow reverse invoicing," with total taxes and fees amounting to CNY 17,100, becoming the first company in Liuzhou to issue acquisition invoices for scrapped products through "integrated three-flow reverse invoicing." "Integrated three-flow reverse invoicing" takes advantage of the broad coverage and convenient operation of online payment platforms, enabling resource recycling enterprises to complete payment and invoicing through simple operations. It realizes "transaction upon invoicing, tax payment upon invoicing, and treasury deposit upon tax payment," effectively reducing the burden on enterprises and enhancing the sense of fulfillment among individuals.

It is reported that the Liuzhou Municipal Tax Service will continue to focus on the tax and fee needs of local resource recycling enterprises, promote the conversion of tax and fee policy benefits into endogenous growth momentum for enterprises, and actively advance "energy conservation, carbon reduction, pollution reduction, and green expansion," empowering enterprises to pursue green and low-carbon development.