自2001年5月1日起，国家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，这比原来的废旧物资回收经营企业增值税先征后返70%的规定更加优惠。某国税局在近期的纳税评估过程中发现，有的企业利用这一优惠政策，虚开废旧物资发票多抵扣税款，造成国家税款流失。该局在对 Since May 1, 2001, the state has exempted value-added tax on the sales of used materials and waste materials purchased by waste recycling operators, which is 70% more favorable than the 70% return on value added tax of waste recycling enterprises. In the recent tax assessment process, an IRS found that some enterprises took advantage of this preferential policy to fool tax rebates on used materials invoices, resulting in the loss of state taxes. The council is right