九九重阳节，重阳必看！养老专属税收政策，每项都温暖

Personal Income Tax - The special additional deduction for supporting elderly parents allows taxpayers to deduct a fixed amount of 3,000 yuan per month if they are the only child, or share this amount with siblings if they are not, with a maximum of 1,500 yuan per month per person [2][3][18] - The policy is effective from January 1, 2023, and applies to parents aged 60 and above, as well as grandparents or great-grandparents if the parents are deceased [2][18] Value-Added Tax (VAT) - Elderly care services provided by registered elderly care institutions are exempt from VAT since May 1, 2016 [4][12] - Community service providers offering elderly care, childcare, and domestic services are exempt from VAT on income earned from these services from June 1, 2019, to December 31, 2025 [5][25] - Income from loans and financial products related to pension fund investments is also exempt from VAT [5][16] Corporate Income Tax - Community service providers offering elderly care, childcare, and domestic services can reduce their taxable income by 90% from June 1, 2019, to December 31, 2025 [6][27] - Properties used for community elderly care services are exempt from deed tax [7][13] Other Tax Policies - Non-profit elderly service institutions are exempt from property tax and land use tax for properties used for their services [7][13] - Social welfare institutions are exempt from land occupation tax [7][13]