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福建省国家税务局：你局《关于部分废旧物资回收经营业务政策处理问题的请示》（闽国税发[2002]184号）收悉。经研究，现就有关问题批复如下：一、关于开具增值税专用发票的定性问题废旧物资收购人员（非本单位人员）在社会上收购废旧物资，直接运送到购货方（生产厂家），废旧
Fujian Provincial State Administration of Taxation: Your Bureau has received the “Instructions on the Handling of Some Recycling Business Policies for Certain Waste Materials” (Min Guo Shui Fa [2002] No. 184). After the study, the relevant issues are hereby approved as follows: I. Qualitative Issues Concerning the Issuance of Special Invoices for Value-Added Tax Waste materials acquisition personnel (not personnel of the unit) acquire the waste materials in the society and ship it directly to the purchaser (manufacturer)