阳阳视野｜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, to support their development until the end of 2027 [1][7]. Tax and Fee 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 [1]. - A 90% reduction in the income included in the taxable income calculation [2]. - Exemption from deed tax for properties and land used for these services [3]. - Exemption from various fees related to property and land used for these services, including real estate registration fees and urban infrastructure fees [3]. Community Definition - The term "community" refers to a social living entity composed of people residing within a specific geographic area, including both urban and rural communities [3]. Service Definitions - Community elderly care services include life care, rehabilitation, meal assistance, emergency rescue, and emotional support for the elderly [3]. - Community childcare services provide care, supervision, meals, and nurturing for children under three years old [3]. - Community domestic services involve providing care for pregnant women, infants, the elderly, patients, and disabled individuals, as well as cleaning and cooking services in households [4]. Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as registration receipts for elderly and childcare institutions, service agreements with community organizations, and evidence of service provision for verification [4]. Specific Conditions for Domestic Service Enterprises - Domestic service enterprises must meet specific conditions to qualify for VAT exemption, including signing tripartite agreements with service workers and clients, paying wages to service workers, and managing them through a business management system [5][6]. Coordination and Oversight - Relevant departments, including civil affairs, health, commerce, and finance, are required to enhance coordination and establish an information-sharing mechanism to ensure the effective implementation of these preferential policies [6]. Implementation Timeline - The policies outlined in the announcement will take effect from January 1, 2026, and remain in force until December 31, 2027 [7].