1, temporarily exempt from corporate income tax of social welfare institutions, nursing homes, nursing homes, apartments for the elderly and other pension institutions;

2. Pension service income is temporarily exempted from VAT;

3. Property tax, urban land use tax and vehicle use tax for the elderly's self-occupied real estate, land and vehicles;

4. For-profit pension institutions should pay taxes according to regulations. If it is indeed difficult to pay taxes, it may be granted relief and care according to the tax law management authority and with the approval of the tax authorities. Reduce or exempt administrative fees for old-age care institutions according to law;

5, pension institutions to pay special funds for water conservancy construction is indeed difficult, can be reported to the tax authorities for approval, to be reduced to take care of.

Second, the apartment for the elderly is an apartment-style apartment for the elderly, which conforms to the physical and mental characteristics of the elderly. With catering, health, culture and entertainment, medical care and other service systems, it is a comprehensive management residence.