惠农“税费通”｜支持乡村振兴系列税费优惠政策（6）供热企业采暖费收入免征增值税

Core Viewpoint - The article discusses the tax exemption policy for heating service companies in the "Three North" regions of China, specifically regarding the VAT exemption on heating fees collected from individual residents until the end of the 2027 heating season [5][6]. Group 1: Tax Exemption Details - Heating service companies in the "Three North" regions can enjoy VAT exemption on heating fees collected from individual residents [5][6]. - The exemption applies to heating fees collected directly from residents, through other units, or paid by organizations on behalf of residents [4][6]. - The specific regions included in the "Three North" areas are listed, which encompass several provinces and municipalities [6]. Group 2: Policy Implementation - The policy is effective until the end of the 2027 heating season, allowing for continued support for heating service providers [4][5]. - The heating service companies must separately account for the VAT-exempt income according to the relevant tax regulations [6]. - The calculation of the exempt VAT for heating fees collected through operating companies is based on the proportion of fees received from residents [6].