>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission, the Ministry of Civil Affairs, the Ministry of Commerce and Other Departments on Preferential Tax and Fee Policies Concerning Elderly Care, Infant and Child Care, Housekeeping and Other Community Family Services [Effective]
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]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission, the Ministry of Civil Affairs, the Ministry of Commerce and Other Departments on Preferential Tax and Fee Policies Concerning Elderly Care, Infant and 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 elderly care, infant and 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 elderly care, infant and child care, housekeeping and other 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 elderly care, infant and 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 elderly care, infant and 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 houses and land used for providing community elderly care, infant and 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 elderly care, infant and 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 elderly care, infant and child care, and housekeeping services shall be exempt from urban infrastructure supporting fees; and if air defense basements cannot be built truly 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 elderly care, infant and child care, housekeeping, and other services for communities and obtained by them by means of rental or free use, among others, and used for providing for community elderly care, infant and 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。
...... ......

Dear visitor, you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases. If you are not a subscriber, you can pay for a document through Online Pay and read it immediately after payment.
An entity user can apply for a trial account or contact us for your purchase.
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

 
您好:您现在要进入的是北大法律英文网会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容;
单位用户可申请试用或者来电咨询购买。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese