Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 83

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 4
Chunk 83
---
 owned by non-Chinese companies.”

Value-Added Tax

In November 2011, the Ministry of Finance and
the State Administration of Taxation promulgated the Pilot Plan for Imposition of Value-Added Tax to Replace Business Tax. In March 2016,
the Ministry of Finance and the State Administration of Taxation further promulgated the Notice on Fully Promoting the Pilot Plan for
Replacing Business Tax by Value-Added Tax. On March 20, 2019, the Ministry of Finance, the State Administration of Taxation and General
Administration of Customs issued Announcement on Policies for Deepening the VAT Reform jointly, under which the VAT rates under the basic
mechanism is 13% for the sectors such as operating and financial leases of equipment, 9% for sectors such as transportation, postal, basic
telecommunication, and construction services as well as sales and leases of real property and real property rights, 0% for exported services
and 6% for all remaining services, including financial services. Unlike business tax, a taxpayer is allowed to offset the qualified input
VAT paid on taxable purchases against the output VAT chargeable on the modern services provided. Furthermore, according to Announcement
of the State Taxation Administration on Matters relating to Expanding the Scope of the Pilot Scheme for Issuance of Special VAT Invoices
by Small-Scale Taxpayers issued by State Administration on February 3, 2019, the basic mechanism may not apply to small-scale taxpayers
who may pay the VAT taxes at the levy rates of 3% and 5% on the basis of their sales amount.

Corporate Information

The Company was incorporated in the Cayman Islands
on September 24, 2018. Our principal executive office is located at E-Home, 18/F, East Tower, Building B, Dongbai Center, Yangqiao Road,
Gulou District, Fuzhou City 350001, People’s Republic of China. Our telephone number is (+86) 591-87590668.

E-Home’s registered office is on the 4th
Floor, Harbour Place, 103 South Church Street, George Town, Grand Cayman, KY1-1002, Cayman Islands. E-Home’s agent for service of
process in the United States is Cogency Global Inc., located at 122 East 42nd Street, 18th Floor, New York, NY 10168.

Our website can be found at www. ej111