The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Exemption of Business Tax for Employees' Domestic Service (Caishui [20 1] 51) stipulates that the period is from 201year to1day to 20 14 years. Enterprises should pay attention to the following points when enjoying tax incentives:

Recognize domestic service enterprises and domestic service standards. A domestic service enterprise refers to an enterprise whose business scope specified in the business license includes domestic service. Domestic service refers to the care of infants and primary school students, the care of the elderly and the sick, the care of pregnant women and parturients, home cleaning (excluding after-sales service) and home cooking.

Employee domestic helpers must meet three conditions. 1 Sign a labor contract or service agreement with a domestic service enterprise for half a year or more according to law, and pay the social insurance stipulated by the national policy in full monthly in this enterprise. For domestic service workers who have enjoyed social insurance such as new rural endowment insurance and new rural cooperative medical care, or their laid-off workers continue to pay social insurance for them, if I propose in writing that I will no longer pay the corresponding social insurance stipulated by the people's government where the enterprise is located according to national policies, and issue a certificate issued by my township or original unit that I have paid the relevant insurance, it can be regarded that the domestic service enterprise has paid the corresponding social insurance in full every month. Domestic service enterprises actually pay wages not lower than the minimum wage standard approved by the provincial people's government where the enterprise is located through financial institutions.

If it is accounted for separately from other income, it will not enjoy the preferential policy of tax-free business tax stipulated in this notice. If a domestic service enterprise signs a labor contract or service agreement with an employee's domestic servant for half a year or more according to law, it shall go to the local competent tax authorities for the record within 3 months after the contract is signed, and the registered enterprise may apply for enjoying the preferential business tax policies stipulated in this notice.