财政部国家税务总局关于校办企业有关税收政策问题的通知
财税字〔2000〕33号Issued March 23, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    财政部、国家税务总局《关于福利企业、校办企业有关税收政策问题的通知》（财税字〔1999〕22号）规定的对校办企业增值税退税政策于1999年底执行到期，经国务院批准，自2000年1月1日起，校办企业增值税退税政策停止执行。     请遵照执行。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.