legal analysis: only two types of people are granted subsidies. The first category is medical personnel and epidemic prevention workers who participate in epidemic prevention and control work. For those who are directly in contact with the cases to be investigated, the central government will grant subsidies according to 311 yuan per person per day; For other medical personnel and epidemic prevention workers who participate in epidemic prevention and control, the central government can enjoy the tax exemption policy according to the subsidy given by 211 yuan per person per day. The second category is personnel involved in epidemic prevention and control. For those who are outside the scope of Category I personnel and participate in the epidemic prevention and control tasks assigned by the government, temporary work subsidies and bonuses issued in accordance with the standards set by the people's governments at or above the provincial level may also be exempted from personal income tax.

legal basis: law of the people's Republic of China on the prevention and control of infectious diseases article 59 the state incorporates the prevention and control of infectious diseases into the national economic and social development plan, and local people's governments at or above the county level incorporate the prevention and control of infectious diseases into the national economic and social development plan of their respective administrative regions.