养老托育等免税政策再续两年

Core Viewpoint - The article discusses the extension of tax incentives for community service industries, specifically in elderly care, childcare, and domestic services, until December 31, 2027, to support the growing demand due to China's aging population and to encourage childbirth [3][5]. Summary by Sections Tax Incentives Extension - The Ministry of Finance and other departments announced the continuation of tax incentives for community service industries, extending the previous policies that were set to expire at the end of 2025 [3][4]. - The extension aims to improve people's livelihoods, support the elderly care sector, promote childbirth, increase employment, and expand service consumption to boost domestic demand [3]. Details of the Tax Policies - Institutions providing community elderly care, childcare, and domestic services will be exempt from value-added tax (VAT) on their income [5]. - When calculating taxable income, only 10% of the total income will be considered, and exemptions from deed tax will apply for properties used for these services [5]. Changes in Policy Implementation - The new announcement emphasizes stricter management to ensure the accurate implementation of tax incentives [6]. - Taxpayers must retain specific documentation, such as registration receipts and service agreements, to validate their eligibility for the tax benefits [6]. - Provincial departments will share necessary information with tax authorities to ensure the effective application of the incentives [6].