Institutions that provide old-age services for communities (institutions that provide old-age services for communities) refer to enterprises, institutions and social organizations that provide old-age services for community residents in urban communities and rural communities by means of full-time care, day care and on-site service. Community service for the aged refers to life care, rehabilitation care, food assistance, emergency assistance, spiritual comfort and other services provided for the elderly. )

Value-added tax: income from providing community pension services is exempt from value-added tax.

Deed tax: if the house and land are used to provide community pension services, the deed tax shall be exempted.

Property tax: Property and land owned by institutions providing old-age services to the community or obtained through lease or free use for providing old-age services to the community are exempt from property tax.

Urban land use tax: the property and land used to provide community pension services owned by institutions providing community pension services or obtained through lease or free use are exempt from urban land use tax.

Others: real estate and land used to provide community pension services are exempt from real estate registration fees, land reclamation fees and land idle fees; Construction projects used to provide community pension services shall be exempted from supporting fees for urban infrastructure; If it is really impossible to build an air defense basement due to geological conditions and other reasons, the air defense basement construction fee will be exempted.

Policy basis

Announcement of the State Taxation Administration of The People's Republic of China Development and Reform Commission of the Ministry of Finance and the Health and Health Committee of the Ministry of Commerce on preferential tax policies for community family services such as pension, child care and housekeeping (Announcement No.76 of the Ministry of Finance No.20 19)-This announcement will be implemented from June19 to February 3, 2025.

2. Object-oriented

Social security funds and pension fund investment management institutions

Value-added tax: All interest, interest-bearing income and financial commodity transfer income obtained by social security funds and pension fund investment management institutions from providing loan services within the investment scope approved by the State Council are exempt from value-added tax.

Enterprise income tax: the investment income attributed to pension funds obtained by social security funds and pension fund investment management institutions within the investment scope approved by the State Council is regarded as income without enterprise income tax; Income from pension fund investment management institutions and pension fund custodian institutions engaged in pension fund management activities shall be subject to enterprise income tax in accordance with the provisions of the tax law.

Stamp duty: the stamp duty payable by social security funds and pension fund investment management institutions to use pension funds to buy and sell securities shall be refunded first; The transfer of securities held by pension funds between securities accounts of pension funds does not belong to the scope of stamp duty collection, and stamp duty is not levied. Transfer of equity of unlisted companies to pension funds managed by social security funds and pension fund investment management institutions shall be exempted from stamp duty payable by social security funds and pension fund investment management institutions.

Policy basis

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies for Investment Business of Basic Endowment Insurance Funds (No.95 [2018] of Caishui)

3. Object-oriented

enterprise and public institution

Enterprise income tax:

First, it is allowed to deduct the basic social insurance premium and housing accumulation fund paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government.

Two, the supplementary pension insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.

From June 5438+ 10/day, 2008, according to the relevant national policies and regulations, the supplementary endowment insurance premium and supplementary medical insurance premium paid by enterprises for all their employees on the job or on the job will be deducted when calculating the taxable income. The excess shall not be deducted.

Policy basis

Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.512 of the State Council).

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (No.27 [2009] of the Ministry of Finance)

Enterprise income tax:

First, the welfare and non-profit pension service institutions invested by government departments, enterprises and institutions, social organizations, individuals and other social forces are temporarily exempted from corporate income tax.

Two, enterprises, social organizations and individuals and other social forces, through non-profit social organizations and government departments to set up welfare, non-profit pension services, before paying enterprise income tax, allowing full deduction.

Others:

Welfare and non-profit pension service institutions invested by government departments, enterprises, institutions, social organizations, individuals and other social forces are temporarily exempted from property tax, urban land use tax and self-use real estate, land and vehicle travel use tax.

Policy basis

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Tax Policy of Pension Service Institutions (No.97 [2000] of Caishui)

4. Object-oriented

individual

Personal income tax: personal income tax shall be exempted for settling-in expenses, resignation expenses, basic pension or retirement expenses, retirement expenses and retirement living allowance paid to cadres and workers in accordance with the unified regulations of the state.

Social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards stipulated by the state are deducted from taxpayers' income as special deductions.

Policy basis

Individual Income Tax Law of the People's Republic of China

Personal income tax: donations from enterprises, institutions, social organizations and individuals to welfare and non-profit pension service institutions through non-profit social organizations and government departments are fully deducted before paying personal income tax.

Policy basis

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Tax Policy of Pension Service Institutions (No.97 [2000] of Caishui)

Personal income tax: in the special additional deduction of personal income tax, the taxpayer's maintenance expenses for supporting one or more dependents are uniformly deducted according to the following standards: (1) If the taxpayer is an only child, it is deducted according to the standard quota of 2,000 yuan per month; (2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year. (The term "dependents" as mentioned in these Measures refers to parents who have reached the age of 60 and grandparents whose children have passed away)

Policy basis

Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2065 438+08]4 1No.)