@供热企业：供暖季来临，这些税收政策可享受！

Group 1 - The core viewpoint of the article is the tax exemption policy for heating enterprises providing heating services to residents, which includes VAT exemption on heating fees from January 1, 2019, to the end of the heating period in 2027 [3][4][11]. - The heating enterprises eligible for this policy include specialized heating enterprises, mixed heating enterprises, and self-supplying heating units [2][10]. - The regions that can enjoy these tax benefits include Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Qinghai, Ningxia, and Xinjiang [6][13]. Group 2 - The conditions for enjoying the VAT exemption include that the heating fees collected from residents must be separately accounted for, and the exemption is calculated based on the proportion of heating fees from residents to the total heating fee income [4][12]. - For mixed heating enterprises, the exemption calculation depends on whether the heating facilities can be distinguished from other business activities [12][13]. - The policy is based on several official documents, including the Ministry of Finance and the State Administration of Taxation's notifications regarding the extension of tax exemption policies for heating enterprises [7][14].