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2006年财政部和国家税务总局发布的财政【2006】100号文《关于经营高校学生公寓及高校后勤社会化改革有关税收政策的通知》,取消了高校后勤已享受多年的免征企业所得税的税收优惠政策,直接加重了作为独立法人的高校后勤企业的税
Ministry of Finance and the State Administration of Taxation promulgated Fiscal 【2006】 No. 100 “Circular on Relevant Tax Policies on Management of University Student Residences and Universities’ Socialization of Logistics”, which canceled the tax exemption for enterprise income tax The preferential policies directly aggravated the tax of college logistics enterprises as independent legal persons