That claim is incredibly spurious because of the nature in which the Soviets counted tanks as destroyed. The Soviets had a tendency to count technical faults, breakdowns, and even things like getting stuck in the mud as "destroyed" tanks in their records. They would also count tanks that were subsequently recovered and shipped back to a factory and refurbished as "newly constructed". So if a Soviet tank threw a track on a Tuesday, repaired on a Wednesday, and back in the fight on a Thursday, it would still have been marked as destroyed on the Tuesday. As a result, the numbers can seem quite inflated if one is looking purely at statistics. The Germans did not destroy more tanks than the Soviets made. They damaged tanks which the Soviets then counted as destroyed only for them to reenter the fight at a later date, without the actual tank ever having been permanently knocked out of commission. It should be noted that this contributes to issues re: straight K/D (the kids these days love them some K/D) comparisons between the Soviets and the Germans because the Germans only counted a tank as destroyed when it was completely irreparable and inoperable.

http://tankarchives.blogspot.co.uk/2013/07/cheating-at-statistics-part-3.html