长期以来，作为人才的摇篮——学校一直被人们视为“无税区”，特别在计划经济年代，学校税收管理基本上处于“真空地带”。但随着社会主义市场经济的不断发展，各类学校纷纷抓住其占地广、位居闹市、门面多等优势，积极拓开多种经营路子，除校办工厂外，利用临街门面进行房产 For a long time, as the cradle of talent, the school has always been regarded as a “tax-free zone”. In particular, in the era of planned economy, school tax administration was basically in a “vacuum zone.” However, with the continuous development of the socialist market economy, all kinds of schools have seized the advantages of covering a wide area, being downtown and having more facades. They actively expanded their business routes and, in addition to running factories,