Legal analysis: A: According to this policy, the taxes and fees that should be reduced or exempted from the date of the announcement from 1 to 7 October 2121 can be deducted or refunded to taxpayers or payers in the future.

Legal basis: Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting Tax Policies for Prevention and Control of Pneumonia Infected in novel coronavirus (Announcement No.8 of the Ministry of Finance and the State Administration of Taxation, 2121), since October 1, 2121, taxpayers' income from providing living services will be exempted from value-added tax.