财政部等六部门：延续实施养老、托育、家政等社区家庭服务业税费优惠政策

Core Viewpoint - The announcement by the Ministry of Finance and other departments aims to support the development of community family services, including elderly care, childcare, and domestic services, by providing various tax exemptions and reductions from January 1, 2026, to December 31, 2027 [1][7]. Tax Exemption Policies - Income from community elderly care, childcare, and domestic services will be exempt from value-added tax (VAT) [1][5]. - When calculating taxable income, 90% of the income from these services will be included in the total income [2][5]. - Properties and land used for providing these community services will be exempt from deed tax [3][5]. - Various fees related to real estate and land, such as property registration fees and urban infrastructure fees, will be waived for properties used in these services [3][5]. Eligibility and Requirements - Institutions providing community services must retain documentation such as service agreements and registration receipts to prove compliance with the tax exemption criteria [4][5]. - Specific conditions must be met for domestic service companies to qualify for VAT exemption, including signing tripartite agreements and managing service personnel [6][5]. Coordination and Oversight - Relevant departments, including civil affairs and health, are required to enhance coordination and establish information-sharing mechanisms to ensure the effective implementation of these tax policies [7].