养老托育等免税政策再续两年，有两点小变化

Core Viewpoint - The announcement extends tax and fee incentives for community service industries such as elderly care, childcare, and domestic services until December 31, 2027, to support the growing demand due to an aging population and to encourage childbirth [1]. Group 1: Policy Extension - The Ministry of Finance and six other departments have released an announcement to extend tax incentives for community service industries, originally set to expire at the end of last year, for an additional two years [1]. - The extension aims to improve people's livelihoods, support the elderly care sector, promote childbirth, increase employment, and expand service consumption to stimulate domestic demand [1]. Group 2: Tax Incentives Details - The announcement maintains previous tax incentives, including exemption from value-added tax for income generated from community services, and a 90% reduction in taxable income for these services [2]. - Properties and land used for providing community services will be exempt from deed tax, property tax, and urban land use tax [2]. Group 3: Enhanced Compliance Measures - The new announcement emphasizes strengthened tax administration to ensure the effective implementation of the tax incentives [3]. - Taxpayers must retain specific documentation, such as registration receipts and service agreements, to validate their eligibility for the tax benefits [3]. - Provincial departments will regularly share necessary information with tax authorities to ensure the proper execution of the incentive policies [3].