【政策速递】养老、托育、家政等社区家庭服务业税费优惠政策延续实施

Core Viewpoint - The announcement extends tax and fee preferential policies for community family service industries, including elderly care, childcare, and domestic services, until the end of 2027 [1][7]. 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]. - Income from these services will be calculated at 90% for taxable income purposes [3]. - Exemption from deed tax for properties and land used for these services [4]. - Exemptions from various fees related to property and land used for these services, including real estate registration fees and urban infrastructure fees [4]. Property and Land Tax Exemptions - Properties and land owned or used by institutions for community elderly care, childcare, and domestic services will be exempt from property tax and urban land use tax [4][6]. 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 various forms of support for the elderly, such as daily care and emergency assistance [4]. - Community childcare services provide care and supervision for children under three years old [4]. - Community domestic services involve providing household assistance to families, including cleaning and cooking [5]. Compliance and Documentation - Taxpayers benefiting from these policies must retain specific documentation to verify compliance, including service agreements and proof of service provision [6]. Implementation Timeline - The policies will be effective from January 1, 2026, to December 31, 2027 [7].