Since the outbreak, the country has given epidemic prevention workers temporary subsidies of personal income tax preferential policies. in2022-2-9The Ministry of Finance and the State Administration of Taxation jointly issued an announcement extending the implementation period of some preferential tax policies to2023years12month31Day. Individual income tax will continue to be exempted from temporary work subsidies and bonuses obtained by medical workers and epidemic prevention and control workers in accordance with government standards.

Who are the medical and epidemic prevention workers involved in the epidemic prevention and control work? First, medical workers and epidemic prevention workers are involved in epidemic prevention and control. The other is other people involved in the government's epidemic prevention and control tasks, such as community workers and community volunteers.

The announcement also stipulates that medicines, medical supplies, protective equipment and other goods (excluding cash) distributed by units to individuals to prevent pneumonia caused by the novel coronavirus will not be included in wages and salaries and will be exempt from individual income tax. However, the specific types are not specified in practice. Therefore, medicines, medical supplies and protective supplies such as masks, goggles, disinfectant, gloves and protective clothing that are directly related to the prevention of COVID-19 in principle can be exempted from personal income tax.

Policy basis: Ministry of Finance Announcement of the State Administration of Taxation on Individual Income Tax Policy to Support the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Ministry of Finance Announcement of the State Administration of Taxation2020Annual regulation10No.)

Ministry of Finance Announcement of the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (Ministry of Finance Announcement of the State Administration of Taxation2022Annual regulation4No.)

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