Legal analysis: Home-based elderly care (services) refers to taking the family as the core, relying on the community, and relying on professional services to provide the elderly living at home with the main content of solving daily life difficulties. social services. Services include life care and medical services as well as spiritual care services. There are two main forms: professionally trained service personnel provide door-to-door care services for the elderly; setting up day service centers for the elderly in the community to provide day care services to the elderly. Services are generally for the elderly. In 2016, my country's elderly population exceeded the 230 million mark, and the proportion of the elderly population exceeded the aging standard. Our country has entered an aging society. As the elderly population continues to increase, various regions have begun to actively reform the pension welfare model. Exploration, home-based elderly care services emerged as the times require.

Legal basis: "Opinions on Promoting the Development of Elderly Care Services"

(4) Focus on reducing taxes and fees for elderly care services. , Elderly care service institutions that meet the conditions stipulated in current policies can enjoy preferential fiscal and tax policies for small and micro enterprises. Research corporate income tax support policies for non-profit elderly care service institutions that provide day care, rehabilitation care, meal assistance and other services in the community. Provide tax reduction and exemption policies to elderly care service institutions, implement various administrative fee reduction and exemption policies, and implement the policy of enjoying residential prices for electricity, water, gas, and heat used by elderly care service institutions, and no refusal shall be based on the nature of land or housing. Implement relevant price policies. (The Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission, and the State Administration for Market Regulation are responsible according to the division of responsibilities, and local people's governments at all levels are responsible)

(5) Improve the accuracy of government investment. Governments at this level and at all levels must increase their focus on the lottery public welfare funds used for social welfare projects. By 2022, no less than 55% of the funds must be used to support the development of elderly care services for elderly people with financial difficulties. Elderly care institutions will enjoy operating subsidies equally according to the number of the above-mentioned elderly people regardless of the nature of their business. The above-mentioned elderly people who live in the elderly care institutions will be included in the government's guidance catalog of purchasing services, and comprehensively sort out the various items currently arranged by fiscal expenditures. For elderly care service projects, the government formulates standards for purchasing elderly care services on a provincial basis, focusing on purchasing services such as daily care, rehabilitation care, institutional operations, social work, and personnel training (the Ministry of Finance, the Ministry of Civil Affairs, and the Health Commission are responsible according to the division of responsibilities. Local people's governments at all levels are responsible)

(6) Support the large-scale and chain development of elderly care institutions and support efforts to create a number of influential and competitive elderly care service trademarks in the field of elderly care services, which will have a positive impact on elderly care services. Service trademarks and brands shall be protected in accordance with the law. Enterprises that have obtained business licenses in other places shall not be required to establish subsidiaries when conducting local business activities. There are multiple service outlets that do not have legal person status within the jurisdiction of its registration management authority (the State Administration for Market Regulation, the Intellectual Property Office, the Ministry of Civil Affairs, and the National Development and Reform Commission are responsible according to the division of responsibilities, and local people's governments at all levels are responsible)

(7) Provide information disclosure and policy guidance in the field of elderly care services. Establish a monitoring, analysis and development evaluation mechanism for elderly care services, improve statistical classification standards for elderly care services, and strengthen statistical monitoring work. Before the end of June 2019, all provincial people's governments will announce. A list of existing elderly care service support policies and measures, elderly care service supply and demand information or investment guidelines in this administrative region shall be formulated to disclose information on the service quality of elderly care service institutions, and the list of elderly care service items, service guides, service standards and other information shall be disclosed. Centrally clean up and abolish various regulations and practices that hinder the unified market and fair competition such as local protection in public construction and private operation of elderly care service institutions, elderly care facility bidding, government purchase of elderly care services, and exclusion of for-profit elderly care service institutions from participating in competition.

(The Bureau of Statistics, the National Development and Reform Commission, the Ministry of Civil Affairs, the Ministry of Finance, and the State Administration for Market Regulation are responsible according to the division of responsibilities, and the provincial people's governments are responsible)