税费诉求回音壁 | 作为家政服务企业可以享受哪些税收优惠政策呢?

Tax Incentives for Community Home Services - The article outlines tax incentives for community home services, including VAT exemptions on service income, reduced corporate income tax rates, and exemptions from deed tax for properties used in community home services [2]. - The tax incentives are effective until December 31, 2025, and apply to services provided to families, including care for pregnant women, infants, the elderly, patients, and disabled individuals [2]. Conditions for Enjoying Tax Benefits - To qualify for tax benefits, the service must be provided to families and include specific care services or household tasks such as cleaning and cooking [2]. - The definition of "community" encompasses both urban and rural areas where people form social living communities [2]. Employee-Based Home Service Enterprises - Employee-based home service enterprises are eligible for long-term tax incentives, with VAT exemptions on income generated from services provided by employee-based home service workers [2]. - The definition of a home service enterprise includes those with a business license that specifies home service as part of their operational scope [2]. Employee Requirements - Employee-based home service workers must meet three criteria: having a labor contract of six months or more with the service enterprise, being actively employed, and the enterprise must contribute to social insurance as mandated by local government policies [2].