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财政部、国家税务总局《关于废旧物资回收经营业务有关增值税政策的通知》（财税［２００１］７８号）下发后，一些地方反映，有些废旧物资回收经营企业在２００１年５月１日以后，文到之前已发生废旧物资销售并开具了增值税专用发票，对这部分销售业务如何处理，要求予以明确
After the Ministry of Finance and the State Administration of Taxation issued the Circular on the Relevant Value-added Tax Policies Concerning the Recycling of Waste Materials and Materials (Cai Shui [2001] No.78), some localities reported that some waste materials recycle enterprises started operation after May 1, 2001 , The text before the sale of waste materials has been issued and issued a special VAT invoice, how to deal with this part of the sales business, asked to be clear