1, fiscal policy

(1) medical care service institutions

A. For non-profit medical and nursing institutions licensed and registered according to law, if more than 30 nursing beds are newly built and have been in operation 1 year, each nursing bed will receive a one-time subsidy of 5,000 yuan;

B, the lease period of more than 5 years, more than 30 nursing beds of housing renovation or lease, each nursing bed one-time subsidy of 3000 yuan;

C, non-profit private medical institutions, according to the actual number of beds occupied by the elderly, by the finance at the same level to give each person not less than 40 yuan/bed operating subsidies for ordinary beds or not less than 50 yuan/bed operating subsidies for nursing beds; For the disabled and semi-disabled elderly, the financial department at the same level shall implement operating subsidies according to the standard of not less than 200 yuan and 100 yuan per person per month, regardless of the nature of operation.

(2) Other types of old-age care institutions

A, legally licensed and registered non-profit pension institutions, self-built or purchased houses that can accommodate more than 30 beds and operate 1 year, and the finance at the same level will give a one-time construction subsidy of not less than 2,000 yuan per person according to the approved number of beds;

B. For the leased premises with a lease term of more than 5 years, more than 30 beds and operating 1 year, the finance at the same level will give a one-time lease subsidy of not less than 1 10,000 yuan per room according to the number of approved beds;

C, for the non-profit private pension service institutions that have been set up, according to the actual number of beds occupied by the elderly, the finance at the same level will give a monthly subsidy of not less than 40 yuan/bed for ordinary beds or not less than 50 yuan/bed for nursing beds.

2. Land use policy

(1) For the area covered by the premium of the old-age service institution and the agreed benchmark premium, the land transfer reserve price shall be determined at not less than 70% of the benchmark premium of the same use at the level where the land parcel is transferred;

(two) in areas not covered by the benchmark land price, the reserve price of land transfer shall be determined according to the sum of paid land use fees, land acquisition compensation and relevant taxes and fees that should be paid in accordance with state regulations. If it is sold by bidding, auction and hanging, the land price can be reasonably controlled through two-way bidding and comprehensive bid evaluation;

(3) Non-profit pension institutions may use state-owned allocated land or rural collective-owned land according to law. Land for the construction of for-profit pension institutions shall be used for business purposes in accordance with state regulations, and the procedures for paid use of land shall be handled according to law, giving priority to ensuring supply;

(4) Old-age service facilities shall be built in accordance with the new residential area of not less than 20 square meters per 100 households, the old city contiguous reconstruction residential areas, shantytown projects and completed residential (small) areas of not less than per 100 households 15 square meters, the single-use housing area of not less than 150 square meters and the service radius of not less than 500 meters.

3. Tax reduction and exemption policy

(1) Fully implement the national and provincial preferential tax policies to support the aged care service industry. Pension institutions are exempt from business tax. Those who meet the requirements shall be exempted from enterprise income tax according to regulations;

(2) Non-profit pension institutions are exempt from property tax and urban land use tax for their own use, and donations made by enterprises, institutions, social organizations and individuals to non-profit pension institutions are allowed to be deducted in accordance with the proportion stipulated in the tax law when calculating their taxable income;

(3) Non-profit pension institutions are exempt from relevant administrative fees, and the relevant business service fees are charged at least by half;

(4) For-profit pension institutions, charge related administrative fees by half, and charge related operating and service fees at the minimum;

(5) Fees for the use of water, electricity, gas, cable TV, fixed telephone and Internet. By the old-age care institutions according to the living price of residents, the initial installation fee is charged by half. Pension service institutions organized by overseas capital enjoy the same preferential tax policies;

(six) the old-age services provided by medical and nursing institutions are exempt from value-added tax. Non-profit medical and nursing institutions are exempt from urban infrastructure supporting fees and air defense basement construction fees. Real estate and self-use land are exempt from property tax and urban land use tax, and their income that meets the tax exemption conditions is exempt from enterprise income tax.

4, personnel training and employment policy

(1) Relying on universities, vocational colleges, trade associations, large-scale pension institutions, etc. Establish a training base for aged care workers, implement the "vocational skills training project for aged care workers", and continuously increase the training and cultivation of aged care workers. Improve the pre-job training of presidents and nursing staff in old-age care institutions;

(2) Establish a social worker talent introduction mechanism, and develop and set up old social worker posts in the city's aged care service industry through the way of government purchasing services. Organize the implementation of the professional capacity-building project for social workers serving the elderly, focusing on professional knowledge and skills training for service personnel for the elderly who are directly engaged in social work in various pension institutions, community service organizations and urban and rural grassroots villagers' self-government organizations;

(III) Employment difficulties groups who have signed labor contracts 1 year or more with the city's pension institutions (including home-based pension service institutions and professional pension service companies), engaged in pension and paid social insurance premiums according to law can enjoy social insurance subsidies according to state regulations. Professional and technical personnel employed by old-age care institutions shall have the same professional qualifications and registration assessment policies as medical institutions and welfare institutions;

(4) Implement the free training project for thousands of nursing staff. If the new nursing staff in medical and nursing institutions who have reached a certain scale and have the training conditions receive pre-job training within 6 months, the finance at the same level will give 300 yuan/person training subsidies.

To sum up, the development of aged care service industry should follow the principles of policy guidance, government support, social establishment and market promotion, and gradually establish and improve a service system based on home-based aged care, supported by community services and supplemented by institutional aged care.

Legal basis:

Article 2 of the Law of the People's Republic of China on the Protection of the Rights and Interests of the Elderly

The old-age care institution refers to an institution registered according to law, which provides full-time centralized accommodation and care services for the elderly, with more than 65,438 beds. Pension institutions include for-profit pension institutions and non-profit pension institutions.