Business tax The income from childcare services, marriage introduction and funeral services provided by nursing homes and welfare institutions for the disabled shall be exempted from business tax. Enterprise income tax is temporarily exempted for the old-age service institutions approved by the civil affairs department and the old-age service centers (including places that provide services for the elderly) of community service centers that issue the Practice License of Beijing Old-age Care Institutions and the Qualification Certificate of Community Service Facilities.

Second, analysis

Preferential tax policy refers to the special provisions of the tax law to encourage and take care of some taxpayers and taxpayers. For example, exempt all or part of the tax payable, or return it according to a certain proportion of the tax paid to reduce its tax burden. Preferential tax policy is a specific means for the state to regulate the economy through taxation. The state can support the development of some special regions, industries, enterprises and products through preferential tax policies, and promote the adjustment of industrial structure and the coordinated development of social economy.

3. What are the impacts of preferential tax policies on enterprises?

Preferential tax policy is one of the important means for the state to intervene in the economy, and it is the general goal for the state to cooperate with its political, economic and social development in a certain period of time. Using the tax system, according to the predetermined purpose, some assets, activities and organizational forms are given preferential treatment in taxation, so as to reduce the tax obligation of some taxpayers and subsidize some taxpayers and their activities. The basic intention of these clauses is to encourage the formation and accumulation of specific capital. Tax preferential policies reduce the cost of enterprises, and tax preferential policies improve the expected income of enterprises.