为保护环境,促进废旧物资再利用,国家税务总局从1995年1月1日起,对废旧物资回收企业,实行按入库增值税税额70%返还的优惠政策。自2001年5月1日起,对废旧物资回收经营单位销售其收购的废旧物资免征增值税,生产企业增值税一般纳税人从废旧物资回收经营单位购进废旧物资,可按照废 To protect the environment and promote the re-use of waste materials, the State Administration of Taxation, starting from January 1, 1995, implements the preferential policy of returning 70% of the value-added tax of storage warehousing to the enterprises that recycle waste materials. Since May 1, 2001 onwards, the recycling of waste materials recycling business unit of its acquisition of waste materials exempt from value-added tax, value-added tax general taxpayers from the waste materials recycling business units to purchase waste materials, according to the waste