Legal analysis: No more tax exemption. Unless it still meets the conditions during the epidemic. Income obtained by taxpayers from providing public transportation services and living services, as well as providing residents with express delivery services of necessary living materials, shall be exempted from value-added tax.

Legal basis: Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies to Support the Prevention and Control of Pneumonia Infected in novel coronavirus V. Income from providing taxpayers with public transportation services and living services, as well as providing residents with express delivery services of essential living materials, shall be exempted from value-added tax.

the specific scope of public transportation services shall be implemented in accordance with the provisions on relevant matters concerning the pilot project of changing business tax to value-added tax (No.36 [2116] of Caishui).

the specific scope of life service and express delivery service shall be implemented in accordance with the Notes on Sales Service, Intangible Assets and Real Estate (issued by Caishui [2116] No.36).