Legal analysis: According to the Notice of Shaanxi Provincial Department of Finance and State Taxation Administration of The People's Republic of China Shaanxi Provincial Taxation Bureau on Supporting the Tax Reduction and Exemption Policy for novel coronavirus Epidemic Prevention and Control (Shaanxi Caishui [2121] No.2), 16. Enterprises in industries that are greatly affected by the epidemic, such as tourism, accommodation, catering, exhibitions, business circulation, transportation, education and training, theatrical performances, film and television theaters, are exempted from water conservancy construction funds and employment security funds for the disabled.

legal basis: article 12 of the social insurance law of the people's Republic of China, the employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium according to the proportion of their wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premium in accordance with state regulations and record it in the basic old-age insurance pooling fund and individual account respectively.