Novel coronavirus infection supporting the epidemic prevention and control policy on personal income tax announcement

The Ministry of Finance and the State Administration of Taxation jointly issued an announcement to clarify that the temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers in accordance with the standards set by the government are exempt from individual income tax The novel coronavirus infection units (units), which are issued to individuals for the prevention of new coronavirus infection, include drugs, medical supplies and protective articles, excluding cash and wages and salaries, and are exempt from personal income tax To support the novel coronavirus infection prevention and control work, the relevant personal income tax policies are announced as follows: 1 Temporary medical work subsidies and bonuses obtained by medical workers and epidemic prevention workers who participate in the epidemic prevention work are exempt from personal income tax according to the government's standards The standards set by the government include subsidies and bonus standards set by governments at all levels The temporary work subsidies and bonuses provided by the people's governments at or above the provincial level for the personnel involved in epidemic prevention and control shall be implemented by reference Two, the novel coronavirus infection units (units) which are issued to individuals for the prevention of pneumonia caused by new coronavirus infection (excluding cash), do not include wages and salaries, and are exempt from personal income tax 3、 This announcement shall come into force on January 1, 2020, and the deadline shall be announced separately according to the epidemic situation The Ministry of Finance and the State Administration of Taxation sprouted on February 6, 2020