根据中共中央办公厅、国务院办公厅《关于加强青少年学生活动场所建设和管理工作的通知》(中办发［2000］13号)精神,现对青少年活动场所以及社会力量对青少年活动场所的捐赠和电子游戏厅有关所得税、营业税政策问题通知如下：一、对公益性青少年活动场所暂免征收企业所得税；对 According to the Circular of the General Office of the CPC Central Committee and the General Office of the State Council on Strengthening the Construction and Management of Children’s Place of Activities (Zhongbanfa [2000] No. 13), we hereby give a donation to the venue for adolescent activities and to social activities for adolescents and young people. Electronic games hall on income tax, business tax policy issues are as follows: First, the public welfare activities of young people temporarily exempt from corporate income tax;