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社区养老 community-based elderly care
我国将加大对社区家庭服务业的税费政策优惠。从今年6月1日到2025年底，对提供社区养老、托幼、家政相关服务的收入免征增值税，并减按90%计入所得税应纳税所得额。
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.
【知识点】
以社区为基本依托，加快发展养老、托幼、家政等服务业，是改善民生、应对人口老龄化、支撑实施全面二孩政策的重要举措，有利于较大力度增加就业、扩大服务消费促内需、推动社会合理分工和经济转型升级。除了税收优惠政策以外，国务院常务会议决定对承受或提供房产、土地用于上述服务的，免征契税、房产税、城镇土地使用税和城市基础设施配套费、不动产登记费等6项收费。同时，研究完善增值税加计抵减政策，进一步支持生活服务业发展。扩大员工制家政企业免征增值税范围。
【重要讲话】
促进生育政策和相关经济社会政策配套衔接，加强人口发展战略研究。积极应对人口老龄化，构建养老、孝老、敬老政策体系和社会环境，推进医养结合，加快老龄事业和产业发展。
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.
【相关词汇】
家政服务
household services
居家养老
home-based elderly care
养老保险
endowment insurance
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