欢迎扫描下方二维码关注： 第一个就是增值税 提供社区养老、托育、家政服务取得 的收入，免征增值税。 9 0 / 第二个是企业所得税 提供社区养老、托育、家政服务取得 的收入，在计算应纳税所得额时，减按 90%计入收入总额。 ® 10 第三个是契税 承受房屋、土地用于提供养老、托 育、社区家政服务的,免征契税。 第四个是房产税和城镇土地使用税 为社区提供养老、托育、家政等服务 的机构自有或其通过承租、无偿使用等方 式取得并用于提供社区养老、托育、家政 服务的房产、土地,免征房产税、城镇土 地使用税。 真的? 那可省太多了! 现金流一下 子就活了! 别急，还有更划算的！用于提供社区养老、 托育、家政服务的房产、土地，免征不动产 登记费、耕地开垦费、土地复垦费、土地闲 置费;用于提供社区养老、托育、家政服务 的建设项目，免征城市基础设施配套费； 确 因地质条件等原因无法修建防空地下室的， 免征防空地下室易地建设费。 这么多费用都能免，国家对咱们社 区服务业太支持了，不过 ……不是 所有家政公司都能享受吧?有啥门 槛呀? 问得好!不是所有机构都能享受优惠，必须 有以下这些服务的机构。 为社区提供养老服务的机构，是指 ...

欢迎扫描下方二维码关注： 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源 青岛税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 税政解析说 蛋干改 谢花 . 为社区提供养老、托育、 家政等服务的机构 是否征收增值税? 根据《财政部 税务总局 国家发展改革委 民 政部 商务部 国家卫生健康委关于延续实施养 老、托育、家政等社区家庭服务业税费优惠 政策的公告》(财政部 税务总局 国家发展改 革委 民政部 商务部 国家卫生健康委公告 2026年第7号)规定:提供社区养老、托育、 家政服务取得的收入，免征增值税。 本公告所称社区是指聚居在一定地域范 围内的人们所组成的社会生活共同体,包括 城市社区和农村社区。 为社区提供养老服务的机构，是指在社区 依托固定场所设施,采取短托、日托、上门等 方式,为社区居民提供养老服务的企业、事业 单位和社会组织。社区养 ...

Group 1 - The core message of the press conference is the successful visit of Finnish Prime Minister Orpo to China, where both countries achieved practical cooperation results in the economic and trade sectors [4] - The signing of a memorandum on strengthening the cooperation between innovative enterprises of China and Finland was a significant outcome of the visit, indicating a commitment to deepen bilateral economic cooperation [4] - Over 50 companies from both countries participated in discussions on innovation, green technology, and digital cooperation, leading to multiple business agreements in sectors such as mining machinery, healthcare, papermaking, and green construction [4] Group 2 - The Ministry of Commerce is extending tax and fee preferential policies for the community family service industry, which includes home care services, until the end of 2027, highlighting the government's focus on this sector's role in promoting consumption and stabilizing employment [5][6] - The implementation of these tax incentives has effectively reduced the tax burden on service providers and has received positive feedback from various sectors of society [5] - The Ministry will continue to work with relevant departments to ensure the effective communication and implementation of these policies, aiming to support the high-quality development of the home care service industry [6] Group 3 - The Ministry of Commerce expressed a willingness to maintain communication and cooperation with the United States, emphasizing the importance of dialogue in resolving economic and trade differences [7] - The ongoing economic negotiations between China and the U.S. have shown positive results, demonstrating that both sides can find solutions through equal dialogue [7] - The Ministry aims to promote stable, healthy, and sustainable development of China-U.S. economic relations by utilizing the existing negotiation mechanisms [7]

Core Viewpoint - The announcement extends tax and fee preferential policies for community family service industries, including elderly care, childcare, and domestic services, to support their development until the end of 2027 [1][7]. Tax and Fee Policies - Institutions providing community elderly care, childcare, and domestic services will enjoy the following tax benefits: - Exemption from value-added tax (VAT) on income from these services [1]. - A 90% reduction in the income included in the taxable income calculation [2]. - Exemption from deed tax for properties and land used for these services [3]. - Exemption from various fees related to property and land used for these services, including real estate registration fees and urban infrastructure fees [3]. Community Definition - The term "community" refers to a social living entity composed of people residing within a specific geographic area, including both urban and rural communities [3]. Service Definitions - Community elderly care services include life care, rehabilitation, meal assistance, emergency rescue, and emotional support for the elderly [3]. - Community childcare services provide care, supervision, meals, and nurturing for children under three years old [3]. - Community domestic services involve providing care for pregnant women, infants, the elderly, patients, and disabled individuals, as well as cleaning and cooking services in households [4]. Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as registration receipts for elderly and childcare institutions, service agreements with community organizations, and evidence of service provision for verification [4]. Specific Conditions for Domestic Service Enterprises - Domestic service enterprises must meet specific conditions to qualify for VAT exemption, including signing tripartite agreements with service workers and clients, paying wages to service workers, and managing them through a business management system [5][6]. Coordination and Oversight - Relevant departments, including civil affairs, health, commerce, and finance, are required to enhance coordination and establish an information-sharing mechanism to ensure the effective implementation of these preferential policies [6]. Implementation Timeline - The policies outlined in the announcement will take effect from January 1, 2026, and remain in force until December 31, 2027 [7].

Core Viewpoint - The announcement extends tax and fee preferential policies for community family service industries, including elderly care, childcare, and domestic services, until the end of 2027 [1][7]. Tax and Fee Preferential Policies - Institutions providing community elderly care, childcare, and domestic services will enjoy the following tax benefits: - Exemption from value-added tax (VAT) on income from these services [2]. - Income from these services will be calculated at 90% for taxable income purposes [3]. - Exemption from deed tax for properties and land used for these services [4]. - Exemptions from various fees related to property and land used for these services, including real estate registration fees and urban infrastructure fees [4]. Property and Land Tax Exemptions - Properties and land owned or used by institutions for community elderly care, childcare, and domestic services will be exempt from property tax and urban land use tax [4][6]. Definition of Community Services - The term "community" refers to a social living community composed of people in a specific geographic area, including urban and rural communities [4]. - Community elderly care services include various forms of support for the elderly, such as daily care and emergency assistance [4]. - Community childcare services provide care and supervision for children under three years old [4]. - Community domestic services involve providing household assistance to families, including cleaning and cooking [5]. Compliance and Documentation - Taxpayers benefiting from these policies must retain specific documentation to verify compliance, including service agreements and proof of service provision [6]. Implementation Timeline - The policies will be effective from January 1, 2026, to December 31, 2027 [7].

Core Viewpoint - The announcement by six government departments aims to continue tax and fee preferential policies to support the development of community family services, including elderly care, childcare, and domestic services. Group 1: Tax and Fee 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 [1][2] - Income from community elderly care, childcare, and domestic services will be calculated at 90% for taxable income purposes [3] - Properties and land used for providing community services will be exempt from deed tax, property tax, and urban land use tax [4] Group 2: Definitions and Scope - The term "community" refers to a social living community composed of people in a specific geographic area, including urban and rural communities [5] - Institutions providing elderly care services are defined as those offering various forms of care to elderly residents in the community [5] - Institutions providing childcare services are defined as those offering care and supervision for children under three years old [5] - Institutions providing domestic services are defined as those offering household services to community residents [5] Group 3: Compliance and Oversight - Taxpayers benefiting from these policies must retain documentation such as service agreements and proof of service provision for verification [6] - Specific conditions must be met for domestic service enterprises to qualify for VAT exemptions, including signing tripartite agreements and managing service personnel [6] - Coordination among civil affairs, health, commerce, and tax departments is essential for effective supervision and implementation of these policies [6] Group 4: Implementation Timeline - The announcement will be effective from January 1, 2026, to December 31, 2027 [7]

Core Viewpoint - The announcement extends tax and fee incentives for community service industries such as elderly care, childcare, and domestic services until December 31, 2027, to support the growing demand due to an aging population and to encourage childbirth [1]. Group 1: Policy Extension - The Ministry of Finance and six other departments have released an announcement to extend tax incentives for community service industries, originally set to expire at the end of last year, for an additional two years [1]. - The extension aims to improve people's livelihoods, support the elderly care sector, promote childbirth, increase employment, and expand service consumption to stimulate domestic demand [1]. Group 2: Tax Incentives Details - The announcement maintains previous tax incentives, including exemption from value-added tax for income generated from community services, and a 90% reduction in taxable income for these services [2]. - Properties and land used for providing community services will be exempt from deed tax, property tax, and urban land use tax [2]. Group 3: Enhanced Compliance Measures - The new announcement emphasizes strengthened tax administration to ensure the effective implementation of the tax incentives [3]. - Taxpayers must retain specific documentation, such as registration receipts and service agreements, to validate their eligibility for the tax benefits [3]. - Provincial departments will regularly share necessary information with tax authorities to ensure the proper execution of the incentive policies [3].

Core Viewpoint - The announcement extends tax and fee preferential policies for community family services such as elderly care, childcare, and housekeeping from January 1, 2026, to December 31, 2027, to support the development of these services [4]. Group 1: Tax and Fee Policies - Institutions providing community elderly care, childcare, and housekeeping services will enjoy the following tax benefits: - Exemption from value-added tax (VAT) on income from these services [1]. - A 90% reduction in the income included in the taxable income calculation [1]. - Exemption from deed tax for properties and land used for these services [1]. - Exemptions from various fees related to property registration and construction for these services [1]. - Properties and land used for community services will be exempt from property tax and urban land use tax [1]. Group 2: Definition and Scope - The term "community" refers to a social living community composed of people in a specific geographic area, including urban and rural communities [2]. - Institutions providing elderly care services are defined as those offering services such as daily care, rehabilitation, meal assistance, emergency rescue, and emotional support to the elderly [2]. - Institutions providing childcare services are defined as those offering care, supervision, meals, and nurturing for children under three years old [2]. - Institutions providing housekeeping services are defined as those offering services such as cleaning and cooking within family residences [2]. Group 3: Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as registration receipts for elderly and childcare institutions, service agreements with community organizations, and evidence of service provision for verification [3]. - Failure to provide the required documentation or if the documentation is found to be false may result in the recovery of enjoyed tax benefits [3]. Group 4: Coordination and Oversight - Relevant departments, including civil affairs, health, commerce, and finance, are required to enhance coordination and establish a mechanism for information sharing to ensure the effective implementation of these policies [3].

Core Viewpoint - The announcement by the Ministry of Finance and other departments aims to support the development of community family services, including elderly care, childcare, and domestic services, by providing various tax exemptions and reductions from January 1, 2026, to December 31, 2027 [1][7]. Tax Exemption Policies - Income from community elderly care, childcare, and domestic services will be exempt from value-added tax (VAT) [1][5]. - When calculating taxable income, 90% of the income from these services will be included in the total income [2][5]. - Properties and land used for providing these community services will be exempt from deed tax [3][5]. - Various fees related to real estate and land, such as property registration fees and urban infrastructure fees, will be waived for properties used in these services [3][5]. Eligibility and Requirements - Institutions providing community services must retain documentation such as service agreements and registration receipts to prove compliance with the tax exemption criteria [4][5]. - Specific conditions must be met for domestic service companies to qualify for VAT exemption, including signing tripartite agreements and managing service personnel [6][5]. Coordination and Oversight - Relevant departments, including civil affairs and health, are required to enhance coordination and establish information-sharing mechanisms to ensure the effective implementation of these tax policies [7].