养老服务税收优惠合规指南：找准范围，注意期限

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the elderly care service industry in response to the aging population, highlighting various tax exemptions and reductions for different types of elderly care institutions and services [2]. Group 1: Tax Incentives for Elderly Care Institutions - Elderly care institutions providing services are exempt from value-added tax (VAT) [3]. - The scope of eligible elderly care institutions includes those registered according to the Ministry of Civil Affairs' regulations and those that provide concentrated living and care services for the elderly [3][4]. Group 2: Community-Based Elderly Care Services - Institutions providing elderly care services in communities are also eligible for tax exemptions [6]. - Community elderly care services include life care, rehabilitation nursing, meal assistance, emergency rescue, and spiritual comfort [7]. Group 3: Tax Exemptions for Non-Profit Elderly Care Institutions - Non-profit elderly care institutions established by government departments and social organizations are exempt from corporate income tax and various property-related taxes [9]. - Donations made to these non-profit elderly care institutions are fully deductible before calculating corporate and personal income taxes [9]. Group 4: Administrative Fees for Elderly Care Institutions - Non-profit elderly care and medical institutions are subject to reduced or exempt administrative fees, including those related to land and construction [11]. - Specific administrative fees that may be exempt or reduced include fees for land use and construction related to elderly care facilities [11]. Group 5: Tax Exemptions for Land and Property - Non-profit organizations, including elderly care institutions, are exempt from deed tax when acquiring land and property for their operations [12]. - This exemption applies to non-profit legal entities and organizations that are registered as public institutions, social groups, or foundations [12].