1u3001 Medical workers and epidemic prevention workers who participate in epidemic prevention and control shall be exempted from individual income tax for temporary work subsidies and bonuses obtained in accordance with the standards prescribed by the government. The standards set by the government include subsidies and bonus standards set by governments at all levels.
The temporary work subsidies and bonuses provided by the peoples governments at or above the provincial level for the personnel involved in epidemic prevention and control shall be implemented by reference.
2u3001 The drugs, medical supplies and protective articles (excluding cash) issued by the unit to individuals for the prevention of pneumonia caused by the new coronavirus shall not be included in wages and salaries, and shall be exempted from personal income tax.
3u3001 This announcement shall come into force on January 1, 2020, and the deadline shall be announced separately according to the epidemic situation.
Li Bin, deputy director of the national health and Health Commission, said at a press conference held by the State Councils new office on March 3 that under the epidemic situation, medical and health workers should be identified as injured and enjoy the treatment according to law.