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财政部、国家税务总局《关于对老年服务机构有关税收政策问题的通知》（财税［２０００］９７号）称： 为贯彻中共中央、国务院《关于加强老龄工作的决定》（中发［２０００］１３号）精神，现对政府部门和社会力量兴办的老年服务机构有关税收政策问题通知如下： 一、对政府部
Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to Taxation Policies on Elderly Service Agencies (Cai Shui [2000] No. 97) states that in order to implement the Decision of the CPC Central Committee and the State Council on Strengthening the Work of Aging (Zhong Fa [2000] 13 No.), the government departments and social forces are now set up the elderly service agencies tax policy issues are as follows: First, the Ministry of Government