Core Viewpoint - The Ministry of Finance and other departments announced the continuation of tax and fee preferential policies for community family service industries, including elderly care, childcare, and domestic services, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Exemptions - Institutions providing community elderly care, childcare, and domestic services will be exempt from value-added tax on their income [1] - When calculating taxable income, 90% of the income will be included in the total income for tax purposes [1] - Institutions using their own or rented properties for community services will be exempt from deed tax [1] Group 2: Property Tax Exemptions - Properties and land used for community elderly care, childcare, and domestic services will be exempt from property tax and urban land use tax [1]
养老、托育等社区家庭服务业税费优惠政策延续至2027年底
Jing Ji Guan Cha Wang·2026-01-20 10:29