In order to fight against the epidemic of new coronavirus pneumonia, my company donated a batch of convenience food for free, is it necessary to go through the VAT exemption filing procedures before I can enjoy the tax exemption policy? The Announcement of the State Administration of Taxation on Matters Concerning the Administration of Taxation in Support of the Prevention and Control of the Pneumonia Epidemic Infected by a New Coronavirus (SAT Announcement No. 4 of 2020) stipulates that taxpayers shall be entitled to a tax exemption in accordance with the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policies for Supporting the Prevention and Control of the Pneumonia Epidemic Infected by a New Coronavirus (2020) (No. 8) and the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Support of the Prevention and Control of the Pneumonia Epidemic Infected by a New Coronavirus (2020) (No. 8). Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Donations in Support of the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 9 of 2020), if you are entitled to the preferential exemption of value-added tax ("VAT") and consumption tax ("CST"), you may make tax exemption declaration on your own without the need to go through the filing procedures of the relevant tax exemption but you should keep the relevant supporting materials for record. Therefore, your company does not need to apply for the VAT exemption filing procedures, independent tax exemption declaration can enjoy the VAT exemption preferential; need to remind that your company should prove that the donation of the relevant materials to be retained for inspection.