From July 1, 2026，when natural persons sell waste products through "three-flow integration reverse invoicing"（automatic tax withholding and invoicing directly connected to the payment platform），the individual income tax prepayment rate for the portion with annual sales ≤600,000 will be reduced to 0.25%（amounts exceeding 600,000 and traditional reverse invoicing will still be subject to 0.5%）。On July 2, 2026，the 资环链金 “five-flow integration” reverse invoicing product system was officially connected to Industrial and Commercial Bank of China’s “three-flow integration” reverse invoicing service，and successfully issued the first Leqi Platform reverse invoice after the cooperation between the two parties。On June 8, 2026，Announcement No. 11 of the State Taxation Administration was released，requiring mandatory full coverage of gas stations nationwide on November 1, 2026。On July 3，Huangping County completed joint debugging and online launch for all private gas stations within its jurisdiction，becoming the first county in Qiandongnan to achieve full coverage of “invoice upon transaction” for private gas stations，and taking the lead among national pilot areas。The implementation of “invoice upon transaction” in the refined oil sector is advancing rapidly；with reference to this promotion pace，the popularization speed of three-flow integration reverse invoicing in the renewable resources industry may be significantly faster than market expectations。

Recently，as the last private gas station within the jurisdiction completed system joint debugging and testing and successfully issued its first real-time electronic invoice，all private gas stations in Huangping County have fully launched the “invoice upon transaction” service，making it the first county in Qiandongnan Prefecture to achieve full coverage of “invoice upon transaction” for private gas stations。

In June this year，the State Taxation Administration issued the Announcement on Matters Concerning the Comprehensive Promotion of “Invoice upon Transaction” in the Refined Oil Retail Sector（State Taxation Administration Announcement No. 11 of 2026），which stated：refined oil retail gas stations shall implement “invoice upon transaction” before November 1, 2026。In response to the policy requirements，the Huangping County Taxation Bureau did not wait or rely on others，but proactively moved services forward。

To promote private gas stations within the jurisdiction to achieve the target as soon as possible，the Huangping County Taxation Bureau joined with UnionPay to form a special working group，visiting each gas station to survey the current status of its cashier system and network conditions。The tax department coordinated and connected the parties，UnionPay was responsible for optimizing payment interface parameters and opening up transaction data transmission channels，and the gas stations cooperated in completing cashier terminal debugging。The three parties repeatedly tested the full-chain connection between payment and invoicing，ultimately realizing a closed-loop process of “consumer scans code to pay—system automatically captures transaction information—electronic invoice is pushed instantly”，so consumers no longer need to wait for manual invoicing after refueling。

“In the past，when customers wanted an invoice，we had to log in to the Electronic Taxation Bureau and operate for quite a while before it could be issued，while they waited beside us。When operations were not smooth，if they waited too long，we would receive complaints。Now it is much better：after customers scan the code and fill in a mobile phone number，the invoice is sent over in an instant，saving so much trouble！”said an invoice clerk at a private gas station in the county seat with emotion。The new model has compressed invoicing time from several minutes to a few seconds，both easing queue pressure during peak periods and reducing disputes caused by manual operation errors。

The principal responsible official of the Huangping County Taxation Bureau stated that it will continue to track the system operation status of each gas station，collect optimization suggestions in a timely manner，and ensure the stable and efficient operation of the “invoice upon transaction” service。At the same time，it will take this full coverage as an opportunity to further expand the application of “invoice upon transaction” in more high-frequency consumption scenarios，so that digital tax and fee services can benefit more business entities and consumers。