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财税字［２０００］２５号 ２０００年 ２月 ２８ 日各省、自治区、直辖市和计划单列市财政厅（局）、国家税务局、地方税务局： 为贯彻落实《国务院办公厅转发教育部等部门关于进一步加强高等学校后勤社会化改革意见的通知》（国办发［２０００］１号）的精神，推进高校后勤的
Finance Bureau (Bureau), State Administration of Taxation and Local Taxation Bureau: In order to implement the provisions of the “General Office of the State Council, Strengthen the logistical reform of colleges and universities to inform the views of ”(State Council issued [2000] No. 1), promote the logistics of colleges and universities