Core Viewpoint - The article discusses the tax exemption for community services such as elderly care, childcare, and domestic services, which will be effective from January 1, 2026, to December 31, 2027 [6][13]. Group 1: Community Elderly Care Services - Institutions providing elderly care services in the community are defined as enterprises, public institutions, and social organizations that offer services such as daily care, rehabilitation, meal assistance, emergency rescue, and emotional support [7]. - The income generated from providing these community elderly care services will be exempt from value-added tax (VAT) [6]. Group 2: Community Childcare Services - Institutions providing childcare services in the community are defined as those that offer full-day, half-day, hourly, or temporary care for children under three years old [8]. - Similar to elderly care, the income from these childcare services will also be exempt from VAT [6]. Group 3: Community Domestic Services - Institutions providing domestic services are defined as those that offer services to families, including care for pregnant women, infants, the elderly, patients, and disabled individuals, as well as cleaning and cooking services [10][11]. - The income from domestic services will be exempt from VAT if certain conditions are met, such as signing a tripartite agreement and managing service personnel [12][13].