六部门延续实施托育家政等社区家庭服务业税费优惠政策

Core Viewpoint - The announcement from six government departments extends tax and fee preferential policies for community family service industries, including elderly care, childcare, and domestic services, until the end of 2027 [1] Tax and Fee Preferential Policies - Income from community elderly care, childcare, and domestic services will be exempt from value-added tax (VAT) [1] - When calculating taxable income, 90% of the income from community elderly care, childcare, and domestic services will be included in the total income [1] - Properties and land used for providing community elderly care, childcare, and domestic services will be exempt from deed tax [1] - Various fees related to real estate and land, such as property registration fees, land reclamation fees, and urban infrastructure fees, will be waived for projects providing community elderly care, childcare, and domestic services [1] Additional Exemptions - Properties and land owned or obtained through lease or free use for community elderly care, childcare, and domestic services will be exempt from property tax and urban land use tax [1] - Home service enterprises meeting relevant conditions will also enjoy VAT exemption on income from providing domestic services [1]