六部门延续实施养老、托育、家政等社区家庭服务业税费优惠政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration, along with four other departments, announced the extension of tax and fee preferential policies for community family services, including elderly care, childcare, and domestic services, until the end of 2027 [1] 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 earned from these services [1] - A 90% reduction in the income included in the taxable income calculation from the revenue generated by these services [1] - Exemption from deed tax for properties and land used to provide these services [1] - Exemption from real estate registration fees, land reclamation fees, and land idle fees for properties and land used for these services [1] - Exemption from urban infrastructure fees for construction projects related to these services, and exemption from the underground air defense construction fee if geological conditions prevent the construction of underground shelters [1] Additional Tax Exemptions - Properties and land owned or obtained through leasing or free use for providing community elderly care, childcare, and domestic services will be exempt from property tax and urban land use tax [1] - Home service enterprises that meet relevant conditions will also be exempt from VAT on income earned from providing home services [1]