Recently, the State Taxation Administration released a typical case, introducing the advanced practice of Anhui Sansong Rat controlling tax compliance in source management, providing a feasible model for industry-wide standardized invoice management and a cleaner cooperation ecosystem.

The effectiveness of compliance building starts at the starting point of the business chain. For a small white apricot procurement order worth 30 million yuan, several suppliers competed on the same stage, but the one with the lowest quotation was the first to be eliminated, because its invoice usage had abnormal records. “Compliance comes before cooperation. This is not a slogan, but a rule embedded in our procurement process.” Zhang Liangyuan, legal representative of Anhui Sansong Rat Co., Ltd., said. As a leading domestic snack brand, facing more than 7,000 suppliers nationwide, Sansong Rat Co., Ltd. has built a digital control system of “external control upstream + internal invoice management”. Externally, in the Supplier Access Guide, the taxpayer credit rating has become a hard “admission ticket”; internally, its self-developed “Yunzao” platform generates a unique digital file for each partner farmer. After procurement and invoice entry, the system automatically verifies contracts and identity information, achieving “one household, one file; one invoice, one verification”. “With dual controls in place, the invoice risk on our procurement side has dropped by more than 80%.” Zhang Liangyuan introduced. This strict digital compliance line has enabled the company to earn an outstanding compliance reputation and successfully join the supply chains of many high-end retailers.

If the compliance focus of Sansong Rat lies in “selection”, then the compliance strength of Shanxi Jinlong Aquaculture Co., Ltd. lies in “control”. As a leading egg farming enterprise in China, Jinlong Aquaculture has addressed industry pain points such as difficult invoice management and frequent cash transactions by building a full-chain digital system of “closed-loop management on the procurement side + data matching on the sales side”. “No loosening at the source, no relaxation in the middle—this is the key to maintaining compliance.” said Li Wenmao, the person in charge of finance, highlighting the core of enterprise compliance management. On the procurement side, the company established a digital access mechanism integrating “contract, identity, proof of origin, and bank transfer”, and the system automatically links weighing, warehousing, invoicing, and payment processes, immediately blocking any information mismatch. On the sales side, it completely eliminates cash transactions, strictly enforcing a four-document matching mechanism for “sales contract, outbound order, logistics order, and bank receipt”. Once an abnormality is found, shipment is suspended and traceability review is initiated immediately. This precision network, in which “invoice, account, goods, and payment” are automatically connected and integrated, has become the solid support for the company to be rated as a Grade A taxpayer for four consecutive years, and has also enabled its compliance reputation to continuously evolve into the development dividend of “bank-tax interaction”.

In response to the above issues, the “access gatekeeping + full invoice-process verification” model of Sansong Rat and Shanxi Jinlong can be fully referenced to standardize the photovoltaic recycling industry. First, set invoice compliance, taxpayer credit, and disposal qualification as hard thresholds for recycler access, and reject partners with abnormal invoices or no evidence of operations. Second, build a digital management platform to establish electronic files for each batch of retired modules, and carry out linked verification of contract, logistics, funds, and invoice information to achieve full-process traceability and evidence-based checking. At the same time, guide module manufacturers and power station operators to shift their mindset and include compliance weight in partner assessment, gradually reversing the industry atmosphere of “price only”. By strengthening invoice compliance through source management, market participants are guided to proactively choose formal invoicing enterprises, promoting the healthy and orderly development of the photovoltaic recycling industry.