社區養老 community-based elderly care

我國將加大對社區家庭服務業的稅費政策優惠。從今年6月1日到2025年底,對提供社區養老、托幼、家政相關服務的收入免征增值稅,并減按90%計入所得稅應納稅所得額。

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社區養老 community-based elderly care

 

我國將加大(da)對社區家庭(ting)服務(wu)業的稅(shui)費政策優惠。從(cong)今年(nian)6月1日到2025年(nian)底,對提供社區養(yang)老、托幼、家政相(xiang)關服務(wu)的收入免征增值稅(shui),并減按90%計入所得(de)(de)稅(shui)應納(na)稅(shui)所得(de)(de)額。 China will further reduce taxes in the community-based service industries, including the elderly care, childcare and household services. Starting from June 1 this year to the end of 2025, earnings of those industries will be exempted from the value-added tax, and enjoy a 10-percent deduction in taxable income.

 

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北京西城區大柵欄街(jie)道養老助殘(can)服務中心康美健康服務驛站 (圖片來源:新華網(wang))

 

 

【知識點】

以社(she)區(qu)為基本依托(tuo),加快(kuai)發展(zhan)養老、托(tuo)幼、家(jia)政等服(fu)務(wu)(wu)(wu)(wu)業,是改善(shan)民生、應對人(ren)口老齡(ling)化、支撐(cheng)實施(shi)全(quan)面二孩政策的重要舉措,有利于(yu)(yu)較大力度增(zeng)加就業、擴(kuo)大服(fu)務(wu)(wu)(wu)(wu)消費促內需、推(tui)動社(she)會(hui)合理分工(gong)(gong)和經濟(ji)轉型升級。除了稅(shui)收(shou)優惠政策以外,國務(wu)(wu)(wu)(wu)院常務(wu)(wu)(wu)(wu)會(hui)議決定對承受或提供房產(chan)(chan)、土地(di)用(yong)于(yu)(yu)上述服(fu)務(wu)(wu)(wu)(wu)的,免征契稅(shui)、房產(chan)(chan)稅(shui)、城鎮土地(di)使用(yong)稅(shui)和城市基礎設施(shi)配套費、不動產(chan)(chan)登記費等6項(xiang)收(shou)費。同時(shi),研(yan)究完善(shan)增(zeng)值稅(shui)加計抵(di)減政策,進一步(bu)支持生活服(fu)務(wu)(wu)(wu)(wu)業發展(zhan)。擴(kuo)大員工(gong)(gong)制(zhi)家(jia)政企業免征增(zeng)值稅(shui)范圍。

 

【重要講話(hua)】

促進(jin)生育政(zheng)策和相(xiang)關經濟社(she)(she)會政(zheng)策配(pei)套(tao)銜接,加強(qiang)人口發展戰略研究。積極應對人口老齡(ling)化,構建(jian)養(yang)老、孝老、敬老政(zheng)策體系和社(she)(she)會環境,推進(jin)醫養(yang)結合,加快老齡(ling)事(shi)業和產業發展。 We will work to ensure that our childbirth policy meshes with related economic and social policies, and carry out research on the population development strategy. As we respond proactively to population aging, we will adopt policies and foster a social environment in which senior citizens are respected, cared for, and live happily in their later years. We will provide integrated elderly care and medical services, and accelerate the development of old-age programs and industries.

——2017年10月18日,習近平在中共第十九次全國代表大會上的報告

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