Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies Supporting the Prevention and Control of the Outbreak of Novel Coronavirus Pneumonia | | 财政部、税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关个人所得税政策的公告 |
(Announcement No. 10 [2020] of the Ministry of Finance and the State Taxation Administration) | | (财政部 税务总局公告2020年第10号) |
For the purpose of supporting the prevention and control of the outbreak of novel coronavirus pneumonia (“NCP”), the relevant individual income tax policies are hereby announced as follows: | | 为支持新型冠状病毒感染的肺炎疫情防控工作,现就有关个人所得税政策公告如下: |
I. Temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers participating in the prevention and treatment of NCP according to the standards set by governments shall be exempt from individual income tax. The standards set by governments shall include subsidy and bonus standards set by governments at all levels. ...... | | 一、对参加疫情防治工作的医务人员和防疫工作者按照政府规定标准取得的临时性工作补助和奖金,免征个人所得税。政府规定标准包括各级政府规定的补助和奖金标准。 ...... |
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