养老服务税收优惠政策汇编

Policy Overview - The article discusses various tax incentives and exemptions for community-based elderly care services, child care, and domestic services, aimed at promoting the development of these sectors [3][4][5]. Tax Exemptions and Reductions - Income from community elderly care, child care, and domestic services is exempt from value-added tax (VAT) starting from May 1, 2016 [3]. - From June 1, 2019, to December 31, 2025, community elderly care service providers can reduce their taxable income by 90% when calculating corporate income tax [3][4]. - Small and micro enterprises providing elderly care services can calculate their taxable income at 25% and pay corporate income tax at a rate of 20% from January 1, 2023, to December 31, 2027 [4]. Personal Income Tax Deductions - Donations made by individuals to non-profit elderly service institutions are fully deductible before calculating personal income tax [5]. - The special additional deduction for supporting elderly family members has increased from 2,000 yuan to 3,000 yuan per month, effective January 1, 2023 [5]. Property and Land Tax Exemptions - Welfare and non-profit elderly service institutions are exempt from property tax and urban land use tax for self-used properties and land [9]. - Community elderly care service providers are also exempt from property tax and urban land use tax for properties used to provide services from June 1, 2019, to December 31, 2025 [9]. Other Tax Policies - Social welfare institutions that occupy farmland are exempt from farmland occupation tax [7]. - The article mentions that stamp duty on securities transactions conducted by pension fund management institutions is subject to a "pre-collection and post-refund" policy [10].