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热点问答丨家政企业相关税惠政策及相关减免税开票申报操作步骤
蓝色柳林财税室·2025-08-15 01:16

Core Viewpoint - The demand for domestic services is increasing due to social and economic development, as well as changes in family structure. The government has introduced tax and fee preferential policies to support the healthy development of domestic service enterprises [2]. Group 1: Tax and Fee Preferential Policies - Domestic service institutions providing community services such as elderly care, childcare, and domestic services are exempt from value-added tax (VAT) on their income [3]. - These institutions can reduce 90% of their income when calculating taxable income [3]. - Properties and land used for providing these services are exempt from deed tax, property tax, and urban land use tax [3]. Group 2: Eligibility for Tax Benefits - Institutions that provide domestic services to communities, defined as organizations serving families within a community, can enjoy the aforementioned tax benefits [4]. - Community domestic services include care for pregnant women, infants, the elderly, patients, and disabled individuals, as well as cleaning and cooking services provided in family residences [5]. Group 3: Invoice Issuance and Tax Reporting - To issue an invoice for domestic services, institutions must log into the electronic tax bureau, select the appropriate options, and input relevant service details [7]. - General taxpayers must report their domestic service sales in the designated section of the VAT declaration form to enjoy the exemption [9]. - For corporate income tax, institutions must indicate the reduced income from community family service revenue in their tax declaration [11].