论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为支持我国高等学校办学模式改革,提高办学效益和办学质量,为学生提供良好的学习生活环境,根据国务院领导同志指示精神,现对高校后勤实体及社会性投资建设、经营的高校学生公寓(以下简称学生公寓),在经营过程中涉及的有关税收政策问题通知如下:
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to support the reform of the mode of running higher schools in our country, improve the efficiency of running schools and the quality of running schools, According to the instructions of the leading comrades of the State Council, we hereby notify the relevant tax policy issues involved in the operation of the college student apartments (hereinafter referred to as the student apartments) that the logistics entities and social investment institutions in colleges and universities invest in are as follows: