Tax Incentives for Community Housekeeping Services - The article discusses various tax incentives available for community housekeeping services, including reduced VAT rates and exemptions from several taxes [2][8]. - Community housekeeping service income is subject to a reduced corporate income tax rate of 90% when calculating taxable income [2]. - Exemptions from property tax and urban land use tax are available for properties used for community housekeeping services [2]. Eligibility Criteria for Tax Benefits - The services must be provided to families, including care for pregnant women, infants, the elderly, patients, and disabled individuals [2]. - The definition of "community" includes both urban and rural areas where people form social living communities [2]. - Employee-based housekeeping service enterprises must meet specific criteria to qualify for long-term tax incentives [2]. Conditions for Employee-based Housekeeping Enterprises - Enterprises must have a business license that includes housekeeping services in their operational scope [8]. - Employees must have a formal contract with the housekeeping service enterprise for at least six months [8].
【政策解读】支持家政行业发展,家政企业税收优惠详解
蓝色柳林财税室·2025-08-06 15:23