废旧物资回收增值税优惠规定-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	废旧物资回收增值税优惠规定
释义	法律分析：从2009年1月1日起，取消“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”和“生产企业增值税一般纳税人购入废旧物资回收经营单位销售的废旧物资。法律依据：《财政部、国家税务总局关于再生资源增值税政策的通知》一、取消“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”和“生产企业增值税一般纳税人购入废旧物资回收经营单位销售的废旧物资，可按废旧物资回收经营单位开具的由税务机关监制的普通发票上注明的金额，按10%计算抵扣进项税额”的政策。
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