废旧物资收购 meaning in English

purchase of old and waste materials

In my opinion , following measures should be taken to ensure the integrity of the vat credit chain . 1 , adhere to the use of unified tax credit chain ; 2 , deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice , agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3 , reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4 , unify the criteria of the input and output tax confirming ; 5 , strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable
笔者认为，应当采取有效措施，确保增值税抵扣链条的完整性： 1 、坚持统一的扣除率； 2 、坚持凭增值税专用发票进行规范完善我国增值税法的若十问题思考内容提费的扣除，废止运输费用发票、农副产品及废旧物资收购发票等普通发票作为扣税凭证的规定; 3 、减少直至取消增值税的税收优惠规定，回复增值税的中性税收面目，以保证增值税抵扣链条的完整性: 4 、应统一增值税进项税和销项税的确认基础; 5 、严格征税，打击人为增加准予抵扣进项税额的行为。