养老、托育、家政等社区家庭服务业免税政策再续两年！

Core Viewpoint - The Ministry of Finance and other departments have announced the extension of tax and fee preferential policies for community family services such as elderly care, childcare, and domestic services until the end of 2027 [2][3]. Tax and Fee Preferential Policies - Institutions providing community elderly care, childcare, and domestic services will enjoy the following tax benefits: - Exemption from value-added tax (VAT) on income from these services [2][3]. - Income from these services will be calculated at 90% for taxable income purposes [2][3]. - Exemption from deed tax for properties and land used for these services [2][3]. - Exemptions from various fees related to property and land used for these services, including real estate registration fees and urban infrastructure fees [2][3]. Definition of Community Services - The term "community" refers to a social living community composed of people in a specific geographic area, including urban and rural communities [4]. - Community elderly care services include life care, rehabilitation, meal assistance, emergency rescue, and emotional support for the elderly [4]. - Community childcare services provide care, supervision, meals, and nurturing for children under three years old [4]. - Community domestic services involve providing care and household services to families, including cleaning and cooking [4]. Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as service agreements and proof of service provision for verification [5][6]. - Specific conditions must be met for domestic service enterprises to qualify for VAT exemption, including signing tripartite agreements and managing service personnel [6]. Implementation Timeline - The announcement will take effect from January 1, 2026, and will remain in force until December 31, 2027 [7].