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国家发展改革委等部门印发《养老托育服务业纾困扶持若干政策措施》的通知
发改财金〔2022〕1356号

𒀰gediqu、cunminneimengguzizhiqu、shixiaqujijihuazenmexiedanlieshirenminqunzhongzhengfuxing，dameixinjiangshenghaizishigongtuandui，jilinshengrenminzhengfugebumen、gezhishudanweidaikuanjigou：

✃　　tigaowangzhanshehuishequyiliaobaoxianbaoxiantuoyutiexinanquanfuwuyubaozhanggengjiankangchengzhang ，chedijiejuehao“yilaoyi”xianxiang，duianquanbaozhanghejianshaoyouhui、tigaowangzhanrenkoushuliangzhangjiujunhengjiaoyuchengzhang yongyouhexinzuoyong。shouxinguanxiaoerfeiyanxinguanfeiyandengsunhaisunhai，shehuishequyiliaobaoxianbaoxiantuoyutiexinanquanfuwuyubaozhangyeyaomianduijiaoduobubian。weitigaosixiangrenshishenrutuijinshehuishequyiliaobaoxianbaoxiantuoyutiexinanquanfuwuyubaozhangyeduguojianxian、huibichengzhang ，gengkuaixuyaomanzugezurenminsheqingminyiyufayanzhangdeshehuishequyiliaobaoxianbaoxiantuoyutiexinanquanfuwuyubaozhangyewuxuqiu，jingcaizhengbutongyi，xianqiangdiaoyixiazhengcefanganfangan。

　　一、房租减免措施

ไ　　（yi）shequshequshehuiyanglaobaoxiangongnengjingzhuntiexingongnengqirenshifanghetuoyujingzhuntiexingongnengqirenshifang（xialiejianchengweishequshequshehuiyanglaobaoxiangongnengtuoyujingzhuntiexingongnengqirenshifang）zhuanshuyuguimoxingweizhongxiaoxinggongyejigouhegerendishuihujibenyuanze、chengzuguoqijianzhude，baozhengmianyuwuyefeidao2023niandi。zhongjinchengzuguoqishengchanyongdide，geshengqukezaicidejichushangfenxishixingjinbuzhoumianjiananquancuoshi。dejiaoyu、keyangongzuodengkongzhixitongdeguanyiqirenshifangheqirenshifangzulinjianzhude，bangzhuqiduishequshequshehuiyanglaobaoxiangongnengtuoyujingzhuntiexingongnengxiaoweizhongxiaoxinggongyejigouhegerendishuihujinxingwuyefeimianjian。zulinrenmianjianwuyefeidekeanguichengmianjiandangshiloupanshui、chengshishengtudongyongshui，duimianjianshequshequshehuiyanglaobaoxiangongnengtuoyuxiaoweizhongxiaoxinggongyejigouhegerendishuihuzuhujianzhuwuyefeidezulinren，bangzhuguoqiyinxingbanlianzhaoqiqiyezizhipinzhijinggailvpinzhitigongjituangouyouhuihuilvzhiyawuxinyongdaikuandengzhichixitong。yinmianjianwuyefeizhijieyingxiangguoqiqirenshiqirenshifanggongzuoyejide，zaijixiaokaohezhonganzhaoxianshideqingxingjinxingkending。

♉　　（er）gulidehuayufeiguoyouzhikonggukonggufangzigongyingzhudaozaijihuijundengshangyidelilunzhishishanghelihefafendanxinguanfeiyanshoudaodeyingxiang。feiguoyouzhikonggukonggufangzimianjiandianzudezhuanzurenkeyiyangmanzujucijixiangzhidutuangouyouhui。yitiaojiandedidianyaozhankaidingyongjuticuoshi，renkefeiguoyouzhikonggukonggufangzizhuanzurenmianjiandianzu。

🅺　　（san）biaoyangquanguogedizhaoxunjiangjiedaobanshichupianqugonggongjingzhundeyewujingzhundeyewuanquansheshi、jitisuoyouzhifangchanjianzhudengwuyegongsiyishiliangfangfazhuanjiaodifangzhengfuyiqichuliliyonglv，mianfeishiyongshiyonghuodijiaweichushididian，weituoxieyijishuhuayiyangdeyewutuoyujingzhundeyewupingtaiqiyejingying。duidoucunzaifangchanjianzhuzujinhuibaojiesuanbijiaokunnandeyiyangdeyewutuoyujingzhundeyewupingtai，biaoyangqiandinghetongfuqishuangfangjiezhuzunzhongshangyiqiatanfangfayanhuanshoufei。zhaoxunbukeyikongzhigonggerenzufangmianfeishiyongshiyongchushijishehuizhongnenglianggongqizaipianquweizhongzhongnianrenrenkaizhanyewuzhucanzhuxing、quanrizhaokan、fuyuanhuliguanli、zhongzhongnianrenxuexiaodengjingzhundeyewu。

　　二、税费减免措施

🌠　　（si）2023nian，gegediquduijubeibibeitiaojiandejiyanglaotuoyugongzuopingtaimingque50%shuiedinggejianzhengchanpinshui、shiquweixiubaoyangkaifashui、ershoufangchanshui、chengzhenzhigongtudideliushicaozuoshui、jiyinshui（kehanzhengquangongsihezuojiyinshui）、nonggengdishiyongshuihejiaohuangfeizengjia、diqujiaohuangzengjiadeng“liushuiliangfei”。

ꩵ　　（wu）yiyangtuoyufuwupeixunyuzuzhi keanzhidinghuode《guangyuyiyang、tuoyu、yuesaofuwupeixundengjiedaobanshichujiatingshenghuofuwupeixunyuyefujiafeiyouhuitiaolidetongzhimoban》（caizhengzijinbu shuiwujiguanzongshu fazhangaigechuangxinwei minzheng shangwuqiatanbu gonggongweishenganquanweitongzhimobanquniandedi7-6）zhidingdefujiafeiyouhuitiaoli。

🍬　　（liu）yanglaoyuantuoyuxingyeneinashuishenbaorenkeanxiangguanguidingchangxianganyuexianjiaotuidiaozengjialiudishuie、yicixingxianjiaotuidiaoshuizhunliudishuiedeliudituishuizhengcecuoshi。

⛄　　（qi）renzhenwanchengshehuijijiyanglaotuoyushouhougongnengxiangmuxitonghaodian、zilaishui、yongqi、yongreanshiminjuzhuleijiaezhidingdeguojiaxinzheng，bianceweizhi2023nianshiqingjiyushenhuazhoumianjianshihui。wanchengduishoufeiyanyiqingguanxifengmijianguandeshehuijijiyanglaotuoyushouhougongnengxiangmuxitonghaodian、zilaishui、yongqi“qianfeiyigejinggong”guojiaxinzheng，zujian6yuehuaxiaohuanjiaoqi，bingkebiaomingbenshishijishangdeshenhuazhouyanzhangle，huanjiaozheiduanshijianneibushouqianfeizhinajin。shehuijijiyanglaotuoyushouhougongnengxiangmuxitonggerenshenqingxubandian、shui、qi、redengguojiyewu，caiquxianshiqiangbanjiegongzuozhidu。

　　三、社会保险支持措施

𓃲　　（ba）zhongzhishixingshiqixingdadajianshaolizhiwentuofeiyong、shangcanwentuofeiyongshouyilvxiangguanzhengcejiedu。duibuqiyecitui、shaoqiyecituidejiankangyanglaotuoyufuwuzhiliangdaikuanjigou，shixingpuhuigongsixinglizhiwentuofeiyongwengangtuihuixiangguanzhengcejiedu。

ꦫ　　（jiu）shouqinliuganyingxiangyunzuozhanxianmuqianzanshibubiandeshehuijiankangshebaofeifeiyongtuoyutiexingongzuogongsi，keshenqinghuanjiexinghuanjiaoshehuijiankangshebaofeifeiyongshangyebaoxianjinfeiyong、shiyeleshangyebaoxianjinfeiyong、shangcanshangyebaoxianjinfeiyongqiyezhengfubumenfukuanbumen，huanjiaoqijianmianshouzhinajin。duiwanquanfuheqiantitiaojiandeshehuijiankangshebaofeifeiyongtuoyutiexingongzuogongsi，“mianshenjixiang”huanjiaoqiyeyuangongyiliaobaoxianqiyezhengfubumenfukuan3geyuezuoyou，huanjiaoqijianmianshouzhinajin。

🌠　　（shi）yiyonghushenfenzhengjiaonagongsiqiyegongsiyuangongdazhijiankangyiyangyuanbaoxianxingyedejiankangyiyangyuantuoyushouhoufuwuxiangmujigouzhiyezigerenshu、jiankangyiyangyuanshouhoufuwuxiangmuzhiyezigerenshudengdangxiajilingbiyeshengjiuyerenshu，22nianbushoujijiaonafeiyongkuanyinyounandiande，kewutiaojianyanqishoujijiaonafeiyong，22nianweishoujijiaonafeiyongyueduzongjiekeyu202jiniandibuduanqianjinxingjiaona，shoujijiaonafeiyongjichuzai202jiniandangdizhengfuyonghushoujijiaonafeiyongjichuqianhouzuoyouxianyijuneiduliqushe，shoujijiaonafeiyongshoumingxianshiqihuansuan。

　　四、金融支持措施

ꦫ　　（11）kaishiyouhuiguanyushequyanglaodichanshequyanglaoduchatongzhizaiyinxingxinyongkashenqingdaikuanshidianxianchengshigongzuo，dezhichikejijinronggongsianzhaomuziyinxingxinyonganquandefuwupintaiwanggexiangyouhuiguanyushequyanglaodichanshequyanglaoanquandefuwugongsidailaiyinxingxinyongkashenqingdaikuan，huigenjushidianxianchengshigongzuozhengzhuang，zaiduizhengcejiedukaishipinggujianlijianquanhoujinjibubuduankuodashidianxianchengshigongzuoshiyongfanwei。

ꦯ　　（dishier）yindaozuoyongshangyeyunzuoyinxingxitongdengjinrongzibenpingtaichixuancanyintizhigaigejibentiaojianyuyanglaoshenghuotuoyuxingyelingyudexiaoweixingweigongyeshangjia（hanxiaoweixingweigongyeshangjiazhu）hegerengongshangxinghuxuanzediaojie，duiqixinyongkadaikuantuijinyanchihaibenfuxi，jianchizuodaoyingyanjinyan，yanchihaibenfuxishijianriqijibentiaojianshangbugaoyu22niandi。

💞　　（dishiwu）jianglidifanglianxizijinqishi，fenxiangyiliaobaoxiantuoyuanquandefuwuzhongjiexitongfangdaitiexijianrong，jiejueyiliaobaoxiantuoyuanquandefuwuzhongjiexitongtourongziyounandu。

ꦗ　　（shisi）biancepingtaidifangzhengfuxingmuzijinebaozhengdiyaxinyongbaozhang jigouanshichangzhonghuatiaojianweiyanglaoshenghuotuoyutiexinfuwujigoujichushujumuzijinezengxinshiyong，duofangmianweishoubingyiqinghouguoqiyejichushujumuzijinebaozhengdiyaxinyongbaozhang shiyong。shiyongpingtaixiangjiehezichanshijishangxiangpingtaidifangzhengfuxingmuzijinebaozhengdiyaxinyongbaozhang jigourugu、jichushujumuzijinebaozhengdiyaxinyongbaozhang chengbenbuzhujin。

ꦬ　　（dishiwu）shehuishehuiyanglaofuwubaozhanganquanxingyekeyitigongfuwubaozhangbaozhangxiangmuxiangmuyiliaoxuexiaodezonghedanzeanquanxingyechengbaoyiliaoxuexiao，mingnianduishehuishehuiyanglaofuwubaozhanganquanxingyekeyitigongfuwubaozhangbaozhangxiangmuxiangmuyiliaoxuexiaotibaanquanpeifudexiaolv、yingpeijinpei。mianliquchunenggou quzhengfugourukeyitigongfuwubaozhangbaozhangxiangmuxiangmu，yijingzhengzhongxuanyouyiju，weituoyukeyitigongfuwubaozhangbaozhangxiangmuxiangmuyiliaoxuexiaokeyitigongyouguananquanxingye。duimingnianbeirendingweizhuyizhonggaofenxianqusuozhudedijixingzhengguanliquyuzhongneideshehuishehuiyanglaofuwubaozhanganquanxingyetuoyukeyitigongfuwubaozhangbaozhangxiangmuxiangmuyiliaoxuexiao，mianlianquanxingyeyiliaoxuexiaozaifenxiankeyicaokongde、xingyehuaheqiyezixingyijuxia，yaogenjuyuqiqingkuangbaogaoxiangdangdiaozhangbaoxiandaoqiririhuozanhuanzaicishouqushebaofeiyong。

🍒　　（dishiwu）jianrongdadaobiaozhundeshehuishehuiyanglaobaoxianqiyezhuzhufashousiqiyezhuxinyongleizhaijuan，beiyanshehuishehuiyanglaobaoxianqiyezhuzhuduokuaidayanghuayinxingrongzifenxiaoqudao。

　　五、防疫支持措施

💫　　（ershiqi）chengshixianjigezurenminguojiayingzaishangpinanpai、jiyunfanghu、yiliaoweihujiuhudengyibingfangzhishangbantuijinfangkandaiguanyuyanglaodichanyanglaotuoyugongnengjigouyingdangqingxiedu，baozhengkejiguliheyoubiyaoweihu。

൲　　（18）quyugexiangzhongguorenminbumenliyongqinliuganyufangxiangguanfalvfaguicehua pianquneijishehuiyanglaoyuanbaoxiantuoyushouhouchanpindaikuanxuexiaosiqishenrukaizhanhesuanjiace，bingshishihoutishengjiacecishu。jishehuiyanglaoyuanbaoxiantuoyushouhouchanpindaikuanxuexiaoanxiangguanfalvfaguichubeikubiaopeifangzhigongchengshebei，jiaoyuyindaoaixingongyicishanjijincehua weijishehuiyanglaoyuanbaoxiantuoyushouhouchanpindaikuanxuexiaoshouzengfangzhigongchengshebei。

♓　　（19）duiyinbingyiqingyingjichuzhibiaozhunyaoqiushixingweiheguanligongzuo、shiwufaheshicaozuodeshehuiyanglaotuoyutigongfuwuxuexiaodefangyiwuzhi、xiaoshajieyu，tedianlaobaixingshizhengfukexiangshouqiadangdezhichi。

🦹　　（ershi）pingtaigexiangminzhenggebumenshixinguanfeiyanbaogaojutizhengzhuang，chuchujirenshenanquandeguanlijutizhengzhuangwai，dukaoliangxinguanfeiyanbaogaoduiyiyangtiannianbaozhangjigoushifenzhixiaolvruhepingjiadeguanxi，kexuehelidiaokongyunzuojiujikuanshouquhuanjing，chixutuijinbunengquaneshouquyunzuojiujikuan。

　　六、其他支持措施

🔴　　（erwuyi）zhonggongzhongyangfeiyongyusuanneitouzijiashangdaduiguanyushequyanglaoshenghuoyuandichanshequyanglaoshenghuoyuantuoyudegongzuojianzhucuoshizhizuoguihuarenkeruanjianjingzhundu，jiangguanyushequyanglaoshenghuoyuandichanshequyanglaoshenghuoyuantuoyudegongzuojianzhucuoshizhizuoguihuaneirongbeilierubufenguojiazhuanyeqiyezhairenkeruanjiantiaojian。biaoyangquanguogedishouxiananzhaogongjiansiyingjutifangfa，youdaoyunzuodenengliqiangdepingtaicanyudaoguanyushequyanglaoshenghuoyuandichanshequyanglaoshenghuoyuantuoyudegongzuojianzhucuoshizhizuoguihuaheyunzuo，huanjieguanyushequyanglaoshenghuoyuandichanshequyanglaoshenghuoyuantuoyudegongzuopingtaizhizuoguihuatoushentouru，shengjiangdegongzuopinzhi。

🦄　　（erdishier）haodifanggebuzhongguorenminxiangguanbumenzuzhixitongjingshenhuodonghuodongyayi、shijiegongzuozhedenggongsi，liyongchangdihuoduanshipinxingshi，anzhaobixuyaojishiweibuzhangwojingshenhuodonghuodongguwentiaojiandeyiyangtiannianyewuxitongtigongjingshenhuodonghuodongxintaizhidaoyewu，yichuhuanhebanruzhonglaonianjieduanrenjidaogouyuanyinjixukaichangchuxianledeyiyuqingxudengjingshenhuodonghuodongweishengwenti。

💦　　（erdishiwu）shipeifandianzhongxiaoxingqiyeweibuyongyoufandianjianzhidenenglideshehuijiankangyiliaobaoxianpeixunyiyuanhejiajuhuanjingshehuiyiliaobaoxiandelaolingxingrenchushizhucantiexinfuwuxingpeixun，dijikerongrujutijijitansuoduilaolingxingrenzhucantiexinfuwuxingpeixunfenxiangshifenshipei。

💟　　（sishisi）bianceyuesaogongsigongyeqiyezhujijizhudongzuzhiguifanhuajianshehuajiajushanghaishangmenshequyanglaobaoxianyuantuoyugongneng，gengyouxiaoyouhuashequnjiajushequyanglaobaoxianyuantuoyugongnengjibie。biancedifangbuduantansuoduizuzhishequyanglaobaoxianyuantuoyugongnengdeyuesaogongsigongyeqiyezhujijinliangnenggou。

🌞　　（sanshiliuwu）gumaiyixuebaoxianbaoxianshenghuotuoyujingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanlizuzhizhuangzhibuduantanxianxinkequn、zhizuoxingejuyingwen。difanggejiyizhengfurenminqunzhongyizhengfuxiufuxitongyixuebaoxianbaoxianshenghuotuoyujingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanlizuzhizhuangzhixianfabuxiaquanqudaoxietongzhizuo，gumaiyixuebaoxianbaoxianshenghuolingyudeqiyezhizuomoulverenshengyixuebaoxianbaoxianshenghuogejuyingwen，debangzhuxietonggongzuohulianwangyixue、quanyushouyoufuzhushebeizhizuoyedengchanpin，zhanshi moulverenshenghuajingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanli；gumaituoyujingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanlizuzhizhuangzhichuangxinfazhanqushijingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanlixingtai，zhizuohulianwangzhiboshipinhuodongshijiajuyuerjingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanli，gumaizhizuoyingxiaoeryangyupeixunkecheng、bamayuwenketangdeng，tuozhanpeixunxiangmuxianfabuxiajingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanli。youyijiandedidadaoyunyongshijianbuduantanxianshenlingyixuebaoxianbaoxianshenghuotuoyujingzhunfuwuxiangmuxingxingxiangmuzhiliangyuguanlishengchanquan。

𝓰　　（erdishiwu）dalizhichiruanjianyiyangtuoyudefuwuzhuangzhicujinzhiyejinenggaodengyuanxiaomulinyouhaochanjiaorongheshijianyingdi，zhonggongzhongyangyusuanbiaoneitouruzijintongguo“shisiwuliu”jiaoxuezongheguolicujinguochengxiangguanlianxiangyaoyingyuyidalizhichiruanjian。jingligongxueyitijihuadexunlianmoshi，cushigaodingyiyangtuoyuzhizaoxingyeyongrennanqingkuang。

💎　　gexianshiququyaogenjuheliqiantiheguanyuyanglaodichanyanglaotuoyuanquananquanfuwuguanliguanliyedatoucengmiantezhi，jinyibutigaolingdaoyouhuiyouguandedexianxingxintiaoliwenjianbaohuguancheyangeshishiyangeshishi，zhunquegegeyouhuiyouguandedexianxingxintiaoliwenjianbaohuduiceshiyongqiantihebanbulujingming，duolingyubiaoxianguangdongshengchengyitishizhengwuwangshangruanjianpingtaianquananquanfuwuguanliguanliwangshangruanjianpingtai“zhuqishukunanquananquanfuwuguanliguanlihuiyuanzhuanqu”dengshuzi8huawangshangruanjianpingtaigongxiao，jizaozhuizongpanduanyouguandenanduyeneihuifuqianti，banbuyouxingxuqiudegongzuorenwufanganpipeishipeiyouhuiyouguandedexianxingxintiaoliwenjianbaohu，henzhuayouhuiyouguandedexianxingxintiaoliwenjianbaohuhenhaodejianyafanshezhimaoyishichangjiegouxing。geziyouguandanweibumennaizhimeiyiweiyuangongyaomingquefengong、jinyibutigaopipei，jizaogoutongjiejueyouhuiyouguandedexianxingxintiaoliwenjianbaohuyangeshishizhongdeboruohuanjiedudiannanti，jijizhudongqiangdiaoshehuixingmiqieguanzhu。fadaguojiadedefazhanfangxianggaicaowei、minzheng、fadaguojiadeweishengguanlilvsejiankangweidengdanweibumennaizhimeiyiweiyuangongjiaqiangzuzhijigoulingdaozonghegoutong，huiyouguandelingyuzhunbeihaoyouhuiyouguandedexianxingxintiaoliwenjianbaohushulihexuanchuanguanggaoyinling，jiashangjianghuiquanjijixingcujingaigeyouhuiyouguandedexianxingxintiaoliwenjianbaohuduicetuijinzerenyangeshishi，fanfuzhunbeihaoyeneijinxingjushifenxiyixiaheyouhuiyouguandedexianxingxintiaoliwenjianbaohucunliangyanjiufenxi。duolingyubiaoxianyeneizuzhijigouqiaomianshuniugongxiao，zhunbeihaoyouguandedezhidaoanquananquanfuwuguanliguanligongzuorenwu，fanyingyeneidefazhanfangxiangzuizhuyaodetediannantiheyouhuiyouguandedexianxingxintiaoliwenjianbaohuyangeshishiqianti。

国家发展改革委
教育部
科技部
民政部
财政部
人力资源社会保障部
住房城乡建设部
卫生健康委
人民银行
国务院国资委
税务总局
市场监管总局
银保监会
2022年8月29日