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Q：
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Do community service agencies pay VAT on the income obtained from providing community elderly care, childcare and housekeeping services?
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A：
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Income from providing community elderly care, childcare and housekeeping services shall be exempt from value-added tax.
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Q：
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How to calculate the income from community service agencies providing community elderly care, childcare and housekeeping services?
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A：
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Income obtained from providing community elderly care, childcare and housekeeping services shall be reduced to 90% of total income when calculating taxable income.
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Q：
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What is the elderly care service provided by community service agencies?
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A：
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A community service agency refers to a social community composed of people living in a certain geographical area, including urban and rural communities; enterprises, institutions, and social organizations that rely on fixed facilities and provide elderly care services to community residents through full-time care, day care, and home visits. Elderly care services provided by community service agencies include life care, rehabilitation care, meal assistance, transportation assistance, emergency rescue, mental care, and other services for the elderly.
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Q：
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Whether community service agencies are exempt from deed tax for housing and land used to provide community elderly care, childcare and housekeeping services?
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A：
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Community service agencies that undertake housing and land for providing community elderly care, childcare, and household services are exempt from deed tax.
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Q：
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What is the basis for tax incentives for elderly care enterprises?
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A：
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It is based on the Announcement of the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission, the Ministry of Civil Affairs, the Ministry of Commerce, and the Health Commission on Tax Preferential Policies for Community and Family Services such as Elderly Care, Childcare, and Housekeeping (Announcement No. 76 of 2019 by the Development and Reform Commission, the Ministry of Finance, the State Administration of Taxation, the Ministry of Civil Affairs, the Ministry of Commerce, and the Health Commission), which is effective from June 1, 2019 to December 31, 2025.
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FAQ
