大连物资回收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。原印有“废旧物资”字样的专用发票停止使用，不再作为增值税扣税凭证抵扣进项税额。

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