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].

Policy Overview - The article discusses various tax incentives and exemptions for community-based elderly care services, child care, and domestic services, aimed at promoting the development of these sectors [3][4][5]. Tax Exemptions and Reductions - Income from community elderly care, child care, and domestic services is exempt from value-added tax (VAT) starting from May 1, 2016 [3]. - From June 1, 2019, to December 31, 2025, community elderly care service providers can reduce their taxable income by 90% when calculating corporate income tax [3][4]. - Small and micro enterprises providing elderly care services can calculate their taxable income at 25% and pay corporate income tax at a rate of 20% from January 1, 2023, to December 31, 2027 [4]. Personal Income Tax Deductions - Donations made by individuals to non-profit elderly service institutions are fully deductible before calculating personal income tax [5]. - The special additional deduction for supporting elderly family members has increased from 2,000 yuan to 3,000 yuan per month, effective January 1, 2023 [5]. Property and Land Tax Exemptions - Welfare and non-profit elderly service institutions are exempt from property tax and urban land use tax for self-used properties and land [9]. - Community elderly care service providers are also exempt from property tax and urban land use tax for properties used to provide services from June 1, 2019, to December 31, 2025 [9]. Other Tax Policies - Social welfare institutions that occupy farmland are exempt from farmland occupation tax [7]. - The article mentions that stamp duty on securities transactions conducted by pension fund management institutions is subject to a "pre-collection and post-refund" policy [10].