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Announcement of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission, the Ministry of Civil Affairs and the Ministry of Commerce on the Preferential Tax and Fee Policies Concerning Senior Care, Child Care, Housekeeping and Other Community Family Services
[Effective]
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财政部、税务总局、发展改革委等关于养老、托育、家政等社区家庭服务业税费优惠政策的公告
[现行有效]
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【法宝引证码】
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- Issuing authority：
Instrumentalities of the State Council,All Ministries,Ministry of Finance,All Administrations,State Taxation Administration,All Commissions,State Development & Reform Commission (incl. former State Development Planning Commission),Ministry of Civil Affairs,Ministry of Commerce,National Health Commission
- Document Number：
Announcement No. 76 [2019] of the Ministry of Finance
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Date issued：
06-28-2019
- Effective date：
06-01-2019
- Level of Authority：
Departmental Regulatory Documents
- Area of Law：Taxation,Taxation
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| Announcement of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission, the Ministry of Civil Affairs and the Ministry of Commerce on Preferential Tax and Fee Policies Concerning Senior Care, Child Care, Housekeeping and Other Community Family Services | | 财政部、税务总局、发展改革委、民政部、商务部、卫生健康委关于养老、托育、家政等社区家庭服务业税费优惠政策的公告 |
| (Announcement No. 76 [2019] of the Ministry of Finance) | | （财政部公告2019年第76号） |
| For the purpose of supporting the development of senior care, child care, housekeeping and other community family services, the relevant tax and fee policies are hereby announced as follows: | | 为支持养老、托育、家政等社区家庭服务业发展，现就有关税费政策公告如下： |
| I. The institutions that provide communities with senior care, child care, housekeeping and other community services shall enjoy preferential tax and fee policies in accordance with the following provisions: | | 一、为社区提供养老、托育、家政等服务的机构，按照以下规定享受税费优惠政策： |
| (1) The income obtained from providing community senior care, child care and housekeeping services shall be exempt from value-added tax (“VAT”). | | （一）提供社区养老、托育、家政服务取得的收入，免征增值税。 |
| (2) The income obtained from providing community senior care, child care and housekeeping services shall be included in the total income at a reduced rate of 90% in the calculation of taxable income. | | （二）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。 |
| (3) The buildings and land used for providing community senior care, child care and housekeeping services shall be exempt from deed tax. | | （三）承受房屋、土地用于提供社区养老、托育、家政服务的，免征契税。 |
| (4) The house properties and land used for providing community senior care, child care and housekeeping services shall be exempt from real estate registration certificate fees, arable land reclamation fees, land rehabilitation fees, and idle land fees; the construction projects used for providing community senior care, child care and housekeeping services shall be exempt from urban infrastructure supporting fees; and if air defense basements cannot be built due to geological conditions or for any other reason, air defense basement construction fees shall be exempted. | | （四）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。 |
II. The house properties and land owned by the institutions that provide senior care, child care, housekeeping, and other community services and obtained by them by means of rental or free use, and used for providing for community senior care, child care and housekeeping services shall be exempt from house property tax and urban land use tax.
．．．．．． | | 二、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。
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