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 Ministry of Finance and the State Taxation Administration, along with four other departments, announced the extension of tax and fee preferential policies for community family services, including elderly care, childcare, and domestic services, until the end of 2027 [1] 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 earned from these services [1] - A 90% reduction in the income included in the taxable income calculation from the revenue generated by these services [1] - Exemption from deed tax for properties and land used to provide these services [1] - Exemption from real estate registration fees, land reclamation fees, and land idle fees for properties and land used for these services [1] - Exemption from urban infrastructure fees for construction projects related to these services, and exemption from the underground air defense construction fee if geological conditions prevent the construction of underground shelters [1] Additional Tax Exemptions - Properties and land owned or obtained through leasing or free use for providing community elderly care, childcare, and domestic services will be exempt from property tax and urban land use tax [1] - Home service enterprises that meet relevant conditions will also be exempt from VAT on income earned from providing home services [1]

Core Viewpoint - The Ministry of Finance and other departments announced the extension of tax and fee preferential policies for community family services, including elderly care, childcare, and domestic services, effective from January 1, 2026, to December 31, 2027 [1] Tax and Fee Preferences - Institutions providing community elderly care, childcare, and domestic services will enjoy the following tax benefits: exemption from value-added tax on income earned from these services [1] - Income from community elderly care, childcare, and domestic services will be calculated at 90% of the total income for taxable income purposes [1] - Exemption from deed tax for properties and land used to provide community elderly care, childcare, and domestic services [1] Additional Exemptions - Properties and land used for community elderly care, childcare, and domestic services will be exempt from real estate registration fees, land reclamation fees, and land idle fees [1] - Construction projects for community elderly care, childcare, and domestic services will be exempt from urban infrastructure supporting fees [1] - Exemption from the fee for the construction of underground air defense facilities if geological conditions prevent the construction of such facilities [1]