六部门，利好发布！

Core Viewpoint - The announcement by six government departments aims to continue tax and fee preferential policies to support the development of community family services, including elderly care, childcare, and domestic services. Group 1: Tax and Fee Policies - Institutions providing community elderly care, childcare, and domestic services will enjoy tax exemptions, including exemption from value-added tax (VAT) on income earned from these services [1][2] - Income from community elderly care, childcare, and domestic services will be calculated at 90% for taxable income purposes [3] - Properties and land used for providing community services will be exempt from deed tax, property tax, and urban land use tax [4] Group 2: Definitions and Scope - The term "community" refers to a social living community composed of people in a specific geographic area, including urban and rural communities [5] - Institutions providing elderly care services are defined as those offering various forms of care to elderly residents in the community [5] - Institutions providing childcare services are defined as those offering care and supervision for children under three years old [5] - Institutions providing domestic services are defined as those offering household services to community residents [5] Group 3: Compliance and Oversight - Taxpayers benefiting from these policies must retain documentation such as service agreements and proof of service provision for verification [6] - Specific conditions must be met for domestic service enterprises to qualify for VAT exemptions, including signing tripartite agreements and managing service personnel [6] - Coordination among civil affairs, health, commerce, and tax departments is essential for effective supervision and implementation of these policies [6] Group 4: Implementation Timeline - The announcement will be effective from January 1, 2026, to December 31, 2027 [7]