养老、托育、家政等社区家庭服务业税费优惠政策延续实施

Group 1 - The Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission jointly announced the extension of tax and fee preferential policies for community family services such as elderly care, childcare, and housekeeping [1] - The announcement will be effective from January 1, 2026, to December 31, 2027 [1] - Institutions providing community elderly care, childcare, and housekeeping services will enjoy the following tax benefits: exemption from value-added tax on income from these services [1] Group 2 - Income from community elderly care, childcare, and housekeeping services will be calculated at 90% for taxable income purposes [2] - Exemptions from deed tax will apply to housing and land used for providing community elderly care, childcare, and housekeeping services [2] - Properties and land used for these services will also be exempt from real estate registration fees, land reclamation fees, and urban infrastructure fees [2] Group 3 - Housekeeping service companies that meet specific conditions will be exempt from value-added tax on income from their services [2] - Conditions include signing a tripartite agreement with service workers and clients, paying wages to service workers, and providing training and management [2]