Fifth, improve investment and financing policies and increase financial input for the development of the aged care service industry. Conditional areas can set up special support funds. Make full use of all kinds of financial funds to support the development of service industry, explore the establishment of industrial funds, PPP and other models, support the development of socialized aged care services for the public, and drive social capital to increase investment. Through the existing capital channels such as central infrastructure investment, we will give appropriate support to pension projects that are urgently needed by the society and have good development prospects.
The lottery public welfare fund of the Ministry of Civil Affairs and the lottery public welfare fund used by local governments at all levels for social welfare should use more than 50% of the funds to support the development of the aged care service industry, and gradually increase the investment ratio with the increase of the elderly population. Among them, the funds to support the development of private pension services shall not be less than 30%.
The establishment of private non-profit pension institutions shall be donated, and the institutions shall enjoy the property rights of legal persons, while the donors (organizers) shall not enjoy the ownership of the donated property. Organizers are allowed to charge rent and interest not higher than the fair market level for the fixed assets provided to the organization for use by lease and the working capital put into operation by loans. Industry management departments and registration management organs shall disclose their related party transactions and conduct necessary supervision.
After the private non-profit pension institutions are closed, they will be liquidated according to law, and the remaining assets will be co-ordinated by the civil affairs department and included in the local government pension development special fund in the form of donations. If the original donation is value-added, the donor (sponsor) may be given a one-time reward with the consent of the decision-making body of the old-age care institution and in compliance with the regulations.
Encourage financial institutions to accelerate the innovation of financial products and services through financial discount, investment discount and risk compensation, and promote the implementation of health and old-age services. Study securitization products based on the aged care service industry, and steadily promote financial institutions to directly or indirectly invest in the aged care service industry.
Broaden the scope of credit collateral, allow private pension institutions to handle mortgage loans with fixed assets such as land use rights and real estate with clear property rights, and the real estate registration agency will handle mortgage registration procedures.
Six, the implementation of preferential tax policies, child care services provided by private pension institutions are exempt from business tax. Value-added tax and business tax are not levied on the transfer of real estate and land use rights involved in the asset restructuring of pension institutions.
Further implement the relevant preferential tax policies of the state to support small and micro enterprises, and give preferential treatment such as value-added tax, business tax and income tax to qualified small and meager profit pension service enterprises in accordance with relevant regulations.
During the validity period of the policy, domestic services such as caring for the elderly provided by employees and domestic servants of domestic service enterprises are exempted from business tax according to regulations.
Income obtained by qualified private welfare and non-profit pension institutions shall be exempted from enterprise income tax according to regulations.
Private welfare and non-profit pension institutions are exempt from property tax and urban land use tax. Approved private nursing homes that provide life care for the elderly are exempt from farmland occupation tax.
Donations made by enterprises, institutions, social organizations and individuals to public welfare undertakings stipulated in the Donation Law of People's Republic of China (PRC) for Public Welfare Undertakings through public welfare social organizations or people's governments at or above the county level and their departments are allowed to be deducted, which conforms to relevant regulations and does not exceed 65,438+02% of the total annual profits. Donations made by individuals to welfare and non-profit private pension institutions through non-profit social organizations and government departments are allowed to be fully deducted before paying personal income tax.
The construction of private non-profit pension institutions is exempt from relevant administrative fees, and the construction of for-profit pension institutions is halved.
Two. The Notice of the State Administration for Industry and Commerce on Further Exerting the Administrative Functions of Industry and Commerce to Do a Good Job in Resettlement of Retired Soldiers (No.13 [2065438] of Industrial and Commercial Enterprises) stipulates that:
(1) All localities should set up a special window for industrial and commercial registration of retired soldiers to provide "one-stop" business guidance, registration and tracking services for retired soldiers. The special window for industrial and commercial registration of retired soldiers should be posted and updated in time, and industrial and commercial regulations, national policy brochures and service guides should be distributed free of charge.
(2) Retired soldiers who are engaged in self-employment shall be exempted from registration, license and other related administrative fees within 3 years from the date of first registration in the industrial and commercial departments. Retired soldiers who start their own businesses in other forms of market entities shall be exempted from administrative fees such as industrial and commercial registration fees within the time limit prescribed by relevant policies.
(3) Guide retired soldiers to start their own businesses in areas that conform to national industrial policies. Guide retired soldiers who start their own businesses to implement brand management and standardized operation by means of trademarks, advertisements and contracts, so as to improve the viability and market competitiveness of enterprises.
(4) to guide private associations at all levels to strengthen the propaganda of supporting the policy of self-employment of retired soldiers, and to guide retired soldiers to achieve employment or self-employment in the field of individual and private economy. Mobilize and guide individual and private enterprises to actively fulfill their social responsibilities, provide more jobs, and absorb the employment of retired soldiers.