According to relevant regulations, Harbin elderly care service institutions can enjoy a series of preferential policies such as land supply guarantee policies, tax preferential policies, financial support policies, and fee reduction and exemption policies.
Those who set up elderly care institutions or elderly care service organizations in compliance with the city's small-amount guaranteed loan policy can be given priority in arranging small-amount guaranteed loan funds and enjoy fiscal discount policies.
At the same time, Harbin City encourages and supports financial institutions to carry out reverse mortgage housing business for the elderly.
1. Non-profit elderly care institutions may use state-allocated land in accordance with the law. According to relevant regulations, the land for elderly care service facilities is included in the overall land use plan and annual land use plan. In accordance with the requirements for simultaneous construction of housing development and elderly care service facilities, land for elderly care service facilities shall be allocated in a timely manner in accordance with the law.
Handle land supply and land use procedures.
On the premise that the land is planned to be used for elderly care service facilities, the land can be provided through transfer, lease or allocation with reference to the industrial land price.
Non-profit elderly care institutions may use state-allocated land in accordance with the law, and township non-profit elderly care institutions may use collective construction land in accordance with the law.
For-profit elderly care institutions that use state-owned construction land can go through paid land use procedures in accordance with the law and give priority to ensuring supply.
In accordance with the standard of no less than 0.2 square meters per capita for elderly care service facilities, land use planning is carried out and land use indicators are arranged annually.
The land for elderly care facilities in the city should reach 1 million square meters. The existing land for elderly care facilities is about 370,000 square meters, and the land for elderly care facilities should be increased by about 630,000 square meters.
2. Farmland occupation tax is exempted for nursing homes occupying farmland. The maintenance services provided by nursing homes are exempt from business tax, urban maintenance and construction tax and education surcharge.
Qualified welfare and non-profit elderly care service institutions are temporarily exempt from corporate income tax.
The self-used properties and land of elderly service institutions are exempt from property tax and urban land use tax.
Nursing homes occupying farmland are exempt from farmland occupation tax.
The industrial and commercial departments register elderly care service organizations and institutions and enjoy the corresponding preferential tax and fee policies of the state for small and medium-sized enterprises, small and micro enterprises and the household service industry in accordance with regulations.
Foreign-funded or joint-venture elderly care service enterprises or institutions enjoy preferential policies for investment promotion and elderly care services.
Donations made by enterprises, institutions, social groups and individuals to non-profit elderly care institutions and elderly care service organizations that comply with relevant regulations are allowed to be deducted in proportion to the tax law when calculating their taxable income.
3. Provide financing facilities for elderly care institutions and their construction projects. Those who establish elderly care institutions or elderly care service organizations in compliance with the city’s small-amount guaranteed loan policy can be given priority in arranging small-amount guaranteed loan funds and enjoy fiscal interest discount policies.
Harbin has increased effective credit investment in the elderly care service industry, reduced construction costs, and provided financing facilities and preferential interest rates for elderly care institutions and their construction projects on the premise of complying with market principles.
At the same time, we will develop financial derivatives for the elderly and issue pension service bonds in a timely manner.
Encourage and support financial institutions to carry out reverse mortgage pension business for senior citizens.
4. Electricity, water, gas, and heating in nursing homes are based on residents’ living prices. The construction of non-profit nursing homes is exempt from administrative and government fund project fees: urban infrastructure supporting fees, cable (digital) TV construction fees (network access fees)
, cable (digital) TV end-user viewing maintenance fees, land acquisition management fees, soil and water conservation facility compensation fees, water conservancy construction funds, employment security funds for the disabled, halved air defense basement relocation construction fees, etc.
On the premise that the pollutants discharged meet the standards and are approved by the environmental protection department, the pollution discharge fee will be exempted, and the environmental monitoring service fee will be reduced or reduced appropriately.
For the construction of for-profit elderly care institutions, 40% of administrative fees and government fund project fees will be levied.
The electricity, water, gas and heat consumption of nursing homes are subject to residents’ living prices.
Extended information: A nursing home (geracomium) is a non-profit organization that provides elderly care services to the elderly, also known as a nursing home.
Nursing homes in Western countries are usually run by local governments or charities in cooperation with enterprises, and can accept elderly people with various needs.
China's nursing homes were developed based on the implementation of the "five guarantees" in rural areas.
The main adoptees of nursing homes are the elderly with five guarantees.
Qualified nursing homes also accept self-funded elderly people who enjoy pensions, and adhere to the principle of voluntary admission and free discharge.
Nursing homes often organize some elderly people to participate in productive labor within their capabilities and recreational and sports activities suitable for the characteristics of the elderly.