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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、对政府部门和企事业单位、社会团体以及个人等社会力量投资兴办的福利性、非营利性的老年服务机构,暂免征收企业所得税,以及老年服务机构自用房产、土地、车船的房产税、城镇土地使用税、车船使用税。
In order to implement the spirit of the “Decision on Strengthening the Work of Aged People” issued by the Central Committee of the Communist Party of China and the State Council (Zhong Fa [2000] No. 13), we hereby notify you of the relevant tax policies on the elderly service agencies set up by the government departments and social forces as follows: Welfare and non-profit elderly service institutions invested by social forces such as enterprises, public institutions, social groups and individuals shall be exempted from the collection of enterprise income tax and real estate tax on their own use of property, land and vehicles by the elderly service agencies, urban land use tax, vehicle usage tax.