Can the provision of old-age care, child care and housekeeping services for the community be exempted from VAT?

Announcement of the Development and Reform Commission of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Health and Health Committee of the Ministry of Civil Affairs on preferential tax policies for community family services such as pension, child care and housekeeping (Announcement No.76 of the Development and Reform Commission of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Health and Health Committee of the Ministry of Commerce, No.20 1 9)1. Institutions that provide services such as pension, child care and housekeeping for the community enjoy preferential tax policies in accordance with the following provisions:

(a) income from providing community pension, child care and housekeeping services shall be exempted from value-added tax.

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3. The community mentioned in this announcement refers to the social life of people living in a certain geographical area, including urban communities and rural communities.

Institutions that provide old-age services for the community refer to enterprises, institutions and social organizations that provide old-age services for community residents through full-time care, day care and home visits, relying on fixed facilities in the community. Community service for the aged refers to life care, rehabilitation care, food assistance, emergency assistance, spiritual comfort and other services provided for the elderly.

Community child care institutions refer to enterprises, institutions and social organizations that provide child care services for community residents through full-time day care, semi-day care, regular child care and temporary child care, relying on fixed facilities in the community. Community nursing service refers to the care, nursing, diet, maintenance and other services provided for infants under 3 years old (inclusive).

Community domestic service institutions refer to enterprises, institutions and social organizations that take families as their service objects and provide domestic service for community residents. Community domestic service refers to the nursing services provided by family members' residences or medical institutions for pregnant women, infants, the elderly, patients and the disabled, as well as the cleaning and cooking services provided by family members' residences.

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Intransitive verbs This announcement will be implemented from June 1 day, 2065 to February 3 1 day, 2025.