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Core Viewpoint - The article discusses the tax exemption policies for heating enterprises in China, specifically regarding the exemption of value-added tax (VAT) on heating fees collected from residents until the end of the 2027 heating period [7][9]. Group 1: Tax Exemption Policies - Heating enterprises will be exempt from VAT on heating fees collected from residents until the end of the 2027 heating period [7]. - The exemption applies to heating fees collected directly from residents, through other units, or paid by units on behalf of residents [7][9]. - Exempted VAT income must be accounted for separately, and the calculation of the exempted VAT should be based on the proportion of actual income received from residents [7][9]. Group 2: Property Tax Exemption - Heating enterprises providing services to residents will also benefit from exemptions on property tax and urban land use tax for the facilities and land used for heating services until the end of the 2027 heating period [7][9]. Group 3: Definition and Scope - The heating period is defined as the time from the start of heating in the second half of the year to the end of heating in the first half of the following year [7]. - The "Three Norths" region includes various provinces and municipalities such as Beijing, Tianjin, and Inner Mongolia, which are significant areas for heating services [7]. Group 4: Compliance and Reporting - Enterprises must accurately report their exempt sales in tax declarations, distinguishing between exempt and taxable sales [14][15]. - The article emphasizes the importance of compliance with tax reporting requirements to benefit from the exemption policies [15].