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日前,国家财政部、税务总局发出通知,明确了2002年底前高校后勤社会化改革过程中有关的税收政策,对高校后勤经济实体等为师生及教学提供的后勤服务给予税收优惠。通知规定,对从原高校后勤管理部门剥离出来而成立的进行独立核算并有法人资格的高校后勤经济实体,经营学生公寓和教
Recently, the Ministry of Finance and the State Administration of Taxation issued a notice clarifying the relevant taxation policies in the process of socialization of logistics in colleges and universities by the end of 2002 and giving preferential tax treatment to the logistics services provided by teachers and students and their teaching in colleges and universities. The circular stipulates that the logistic economic entities in colleges and universities that have been set up independently from the logistics management departments of the former colleges and universities and have the legal person status should run the student apartments and teaching