Legal analysis: personal income tax will be reduced or exempted during the epidemic period, but the corresponding reduction or exemption is conditional, such as the government's contribution to the epidemic prevention and control during the epidemic period in COVID-19, or the medical expenses paid by individual units in COVID-19 for the epidemic prevention and control. Donation to the society and the state through public welfare to deal with COVID-19's materials can also be exempted. Among all kinds of donations, individual income tax of individual households, enterprise income tax of small and micro enterprises and value-added tax of individual households can be reduced or exempted accordingly.

Legal Basis: Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Personal Income Tax Policies to Support the Prevention and Control of Pneumonia in novel coronavirus Article 1 Temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel in accordance with the standards set by the government in the prevention and control of epidemic situation are not included in wage income and are exempt from personal income tax.