六部门，利好发布！

Core Viewpoint - The announcement by six government departments aims to continue tax and fee preferential policies for community family service industries, including elderly care, childcare, and domestic services, to support their development [2][3]. Group 1: Tax and Fee Preferential Policies - Institutions providing community elderly care, childcare, and domestic services will enjoy tax exemptions, including exemption from value-added tax (VAT) on income earned from these services [3][4]. - Income from community elderly care, childcare, and domestic services will be calculated at 90% for taxable income purposes [3][4]. - Properties and land used for providing these services will be exempt from property tax and urban land use tax [4]. Group 2: Specific Conditions for Domestic Service Enterprises - Domestic service enterprises that meet specific conditions will also be exempt from VAT on income earned from providing domestic services [6]. - Conditions include signing a tripartite agreement with domestic service workers and clients, paying wages to domestic service workers, and managing them through a business management system [7]. Group 3: Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as service agreements and proof of service provision for verification [5]. - Failure to provide adequate documentation may result in the recovery of tax benefits and penalties [5]. Group 4: Implementation Timeline - The policies will be effective from January 1, 2026, to December 31, 2027 [8].