Core Viewpoint - The article discusses the tax implications for nursing homes providing catering services, clarifying that only services directly related to elderly care are exempt from VAT, while catering services offered to the public are subject to a 6% tax rate [4]. Tax Policy Clarification - Nursing homes are exempt from VAT only for services provided to residents, which include daily care, rehabilitation, emotional support, and cultural activities [4]. - Catering services provided to non-residents are considered taxable and must be reported accordingly [4]. Regulatory References - The article cites the "Notice on the Comprehensive Promotion of the Pilot Program for the Change of Business Tax to Value-Added Tax" (Cai Shui [2016] No. 36) as the basis for the tax classification [4]. - It emphasizes the need for nursing homes to accurately categorize their income into "exempt" and "taxable" to ensure compliance with tax regulations [4].
@幸福养老院，不是所有服务都免征增值税！
蓝色柳林财税室·2025-12-29 13:51