六部门：提供社区养老、托育、家政服务取得的收入免征增值税

Core Viewpoint - The Ministry of Finance and other departments announced the extension of tax and fee preferential policies for community family services, including elderly care, childcare, and domestic services, effective from January 1, 2026, to December 31, 2027 [1] Tax and Fee Preferences - Institutions providing community elderly care, childcare, and domestic services will enjoy the following tax benefits: exemption from value-added tax on income earned from these services [1] - Income from community elderly care, childcare, and domestic services will be calculated at 90% of the total income for taxable income purposes [1] - Exemption from deed tax for properties and land used to provide community elderly care, childcare, and domestic services [1] Additional Exemptions - Properties and land used for community elderly care, childcare, and domestic services will be exempt from real estate registration fees, land reclamation fees, and land idle fees [1] - Construction projects for community elderly care, childcare, and domestic services will be exempt from urban infrastructure supporting fees [1] - Exemption from the fee for the construction of underground air defense facilities if geological conditions prevent the construction of such facilities [1]