Core Viewpoint - The announcement from six departments aims to support the development of community family services such as elderly care, childcare, and domestic services by providing tax exemptions and financial incentives to relevant institutions [2][4][10]. Group 1: Tax and Fee Policies - Institutions providing community elderly care, childcare, and domestic services will enjoy tax exemptions on income from these services, specifically exempting them from value-added tax [4]. - Income from community elderly care, childcare, and domestic services will be calculated at 90% for taxable income purposes [5]. - Properties and land used for these services will be exempt from deed tax, property tax, and urban land use tax [6][7]. - Specific conditions for domestic service companies to qualify for tax exemptions include signing tripartite agreements with service workers and clients, paying wages, and managing service workers [8]. Group 2: Financial Policies to Boost Consumption - The Ministry of Finance has introduced five financial policies to stimulate domestic demand, focusing on enhancing consumption and expanding private investment [10]. - The implementation period for loan interest subsidies for service industry operators and personal consumption loans has been extended to December 31, 2026, maintaining a subsidy rate of 1% [10]. - Optimizations to personal consumption loan subsidies include expanding the support scope to include credit card installment payments, increasing subsidy limits, and broadening the range of eligible financial institutions [11][12].
刚刚,利好来了!六部门,重磅发布!
券商中国·2026-01-20 12:12