导航菜单

新落地政策,这三个行业增值税全免,所得税打九折

The Standing Committee of the State Council held on May 29th deployed measures to further accelerate the development of community pension and domestic service industries, and decided to increase tax and fee preferential policies for community service industries such as pension, child care and housekeeping. On June 28, the six ministries and commissions, including the Ministry of Finance and the State Administration of Taxation, jointly issued the Announcement No. 76 of 2019 on preferential policies for community and family services such as pension, childcare, and housekeeping. The details and interpretation are as follows: p>

1. Institutions that provide services such as pension, childcare, and housekeeping services for the community shall enjoy preferential tax and taxation policies in accordance with the following provisions:

(1) Providing income from community pension, childcare, and housekeeping services, exempt from value-added tax.

Interpretation: The income of the above three industries is not subject to the limit of 300,000, and will be exempted from VAT.

(2) Providing income from community pension, childcare, and housekeeping services. When calculating the taxable income, 90% of the income is included in the total income.

Interpretation: 90% of the total income is deducted from the total income, which is equivalent to a net profit margin of less than 10%. If the net profit rate exceeds 10%, the new policy is equivalent to a direct increase of 10%. 10% of the income is deducted from the taxable income and then paid corporate income tax.

(3) If the housing and land are used to provide community pension, childcare, and housekeeping services, the deed tax shall be exempted.

Interpretation: If the land and houses are used in the above three industries, the deed tax will be exempted when the property rights transaction occurs.

If it is impossible to build an air defense basement due to such reasons, it is exempt from the construction cost of the air defense basement.

Interpretation: The properties and land used to provide these three industries are exempt from the six small taxes mentioned above.

2. Real estate and land acquired by the institutions providing services such as pension, childcare, and housekeeping for the community or for renting and providing for community pension, childcare, housekeeping services, exemption from property tax, urban land Use tax.

xx解读:无论自有,承租还是无偿使用的房产,只要提供以上三个行业的服务,免征房产税,城镇土地使用税,这个力度是非常大的。房产税率是12%,这政策力度是非常大的。

ec036a6f-4964-4fc0-affb-f178061cf49c

三、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。

解读:这个是定性的规定,只有为社区提供养老、托育和家政服务,才享受前面所列的税收优惠政策,非社区的以上服务不在本政策之列。具体社区定义下面都有详细描述,纳税人自己对号入座即可。

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,采取全托、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。社区养老服务是指为老年人提供的生活照料、康复护理、助餐助行、紧急救援、精神慰藉等服务。

为社区提供托育服务的机构,是指在社区依托固定场所设施,采取全日托、半日托、计时托、临时托等方式,为社区居民提供托育服务的企业、事业单位和社会组织。社区托育服务是指为3周岁(含)以下婴幼儿提供的照料、看护、膳食、保育等服务。

为社区提供家政服务的机构,是指以家庭为服务对象,为社区居民提供家政服务的企业、事业单位和社会组织。社区家政服务是指进入家庭成员住所或医疗机构为孕产妇、婴幼儿、老人、病人、残疾人提供的照护服务,以及进入家庭成员住所提供的保洁、烹饪等服务。

第(三十一)项规定,免征增值税。

(一)与家政服务员、接受家政服务的客户就提供家政服务行为签订三方协议;

xxxx(2)向国内服务员分配劳务报酬和对家政服务员进行培训管理;

(3)通过建立业务管理系统来注册和管理家政服务员。

标准,免征增值税。

5.财税,税务机关可以根据工作需要,与民政,卫生,卫生,业务部门建立信息共享和工作协调机制。民政,卫生,商务等部门要积极配合,确保优惠政策的落实。

解释:该政策同时涉及6个部委。优惠政策由财政部,国家税务总局和国家发展和改革委员会制定。民政部,卫生计划委员会和商务部积极合作,确保政策到位。

6.本公告将于2019年6月1日至2025年12月31日期间实施。

解释:该政策自6月1日起正式实施,已经实施6年零7个月。

33a946d8-74df-48f1-a5be-3b0efbf311f9