Regarding the 2022 epidemic state regulations subsidies, due to the epidemic period, the front-line medical personnel, as well as epidemic prevention workers, pay a lot of effort, stick to the front line. In this regard, the state subsidizes these personnel. According to the 2022 epidemic subsidy policy, only two categories of people are subsidized. The first category is medical personnel and epidemic prevention workers who participate in the outbreak. For those who are in direct contact with the people involved in the work of the cases to be examined, the central government will issue subsidies according to 300 yuan per person per day; for other medical personnel and epidemic prevention workers participating in the prevention and treatment of the epidemic, the central government will issue subsidies according to 200 yuan per person per day, all of which are eligible for the tax exemption policy. The second category is to participate in epidemic prevention and control personnel. For the first category of personnel outside the scope of the government to participate in the task of epidemic prevention and control of personnel, in accordance with the provincial and above the provincial people's government standards for temporary work grants and bonuses, can also be exempted from personal income tax.