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 ...

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].

Group 1 - The article outlines the exemption from value-added tax (VAT) for specific projects as per the "Value-Added Tax Law of the People's Republic of China" [2] - Exemptions include agricultural products sold by producers, medical services provided by healthcare institutions, and certain educational services [2][4][6] - The article specifies that the exemptions apply to various sectors, including community services such as elderly care, childcare, and domestic services [16][19][20] Group 2 - Definitions for key terms such as "agricultural producers," "medical institutions," and "community services" are provided, clarifying the scope of the VAT exemptions [4][6][18] - The article emphasizes that the income from community services like elderly care and childcare is also exempt from VAT, highlighting the government's support for these sectors [16][19] - Specific conditions for domestic service providers to qualify for VAT exemption are outlined, including the requirement for a tripartite agreement and proper management of service personnel [22]

Core Viewpoint - The article discusses the extension of tax and fee preferential policies for community family services, including elderly care, childcare, and housekeeping services, effective from January 1, 2026, to December 31, 2027 [3]. Tax Reductions - Income from community elderly care, childcare, and housekeeping services will be exempt from value-added tax (VAT) [5]. - When calculating taxable income, only 90% of the income from these services will be included in the total income [5]. - Properties and land used for providing these community services will be exempt from deed tax [5]. - Properties and land owned or obtained through lease or free use for these services will be exempt from property tax and urban land use tax [5]. Fee Exemptions - Properties and land used for community elderly care, childcare, and housekeeping services will be exempt from various fees, including real estate registration fees, land reclamation fees, and land idle fees [6]. - Construction projects for these community services will be exempt from urban infrastructure support fees [6]. - If geological conditions prevent the construction of a civil air defense underground facility, the fee for alternative construction will be waived [6]. Definition of Community Services - Community refers to a social living community composed of people living in a specific geographic area, including urban and rural communities [6]. - Institutions providing community elderly care services are defined as those offering services such as daily care, rehabilitation, and emergency assistance to elderly residents [6]. - Institutions providing community childcare services are defined as those offering care and education for children under three years old [6]. - Institutions providing community housekeeping services are defined as those offering cleaning, cooking, and care services for families [6]. Compliance Requirements - Service providers must retain documentation such as registration receipts and service agreements to prove compliance with the preferential policies [7]. - Failure to provide adequate documentation or if the documentation is found to be false may result in the recovery of enjoyed tax benefits [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 Insights - The news highlights the ongoing improvements in public welfare and community services in Shaanxi, particularly focusing on childcare, elder care, and skill training initiatives aimed at enhancing the quality of life for residents [1][4][8]. Group 1: Childcare and Community Services - The establishment of community childcare centers has significantly alleviated parental concerns about childcare, allowing parents to work with peace of mind [1]. - Community service stations for the elderly have become vital social hubs, providing activities and affordable meals, thereby enhancing the quality of life for senior citizens [4][5]. Group 2: Skill Training and Employment Opportunities - The implementation of labor brand cultivation projects has empowered individuals like Pang Bin to transition into new careers, with over 1,028 women benefiting from free skill training in 2025 alone [2][3]. - The initiative has led to the creation of distinctive labor brands in Shaanxi, contributing to nearly 4 million rural laborers finding employment or starting their own businesses [3]. Group 3: Social Support and Welfare - The "融救联助" (Integrated Relief and Assistance) initiative has provided targeted support for families in need, exemplified by the case of a child with disabilities receiving necessary rehabilitation services [6]. - The government is actively working to enhance the social security system, focusing on improving the overall sense of security and happiness among residents [7]. Group 4: Overall Impact on Community Well-being - The collective efforts in improving public services and welfare are painting a positive picture of enhanced living conditions and happiness for the people of Shaanxi [8].

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 other departments have announced the extension of tax and fee preferential policies for community family services such as elderly care, childcare, and domestic services until the end of 2027 [2][3]. 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][3]. - Income from these services will be calculated at 90% for taxable income purposes [2][3]. - Exemption from deed tax for properties and land used for these services [2][3]. - Exemptions from various fees related to property and land used for these services, including real estate registration fees and urban infrastructure fees [2][3]. 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 life care, rehabilitation, meal assistance, emergency rescue, and emotional support for the elderly [4]. - Community childcare services provide care, supervision, meals, and nurturing for children under three years old [4]. - Community domestic services involve providing care and household services to families, including cleaning and cooking [4]. Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as service agreements and proof of service provision for verification [5][6]. - Specific conditions must be met for domestic service enterprises to qualify for VAT exemption, including signing tripartite agreements and managing service personnel [6]. Implementation Timeline - The announcement will take effect from January 1, 2026, and will remain in force until December 31, 2027 [7].

Group 1 - The Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission jointly announced the extension of tax and fee preferential policies for community family services such as elderly care, childcare, and housekeeping [1] - The announcement will be effective from January 1, 2026, to December 31, 2027 [1] - Institutions providing community elderly care, childcare, and housekeeping services will enjoy the following tax benefits: exemption from value-added tax on income from these services [1] Group 2 - Income from community elderly care, childcare, and housekeeping services will be calculated at 90% for taxable income purposes [2] - Exemptions from deed tax will apply to housing and land used for providing community elderly care, childcare, and housekeeping services [2] - Properties and land used for these services will also be exempt from real estate registration fees, land reclamation fees, and urban infrastructure fees [2] Group 3 - Housekeeping service companies that meet specific conditions will be exempt from value-added tax on income from their services [2] - Conditions include signing a tripartite agreement with service workers and clients, paying wages to service workers, and providing training and management [2]