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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 [Effective]
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 [现行有效]
【法宝引证码】

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。
The temporary work subsidies and bonuses granted to personnel participating in the prevention and control of the outbreak of NCP as prescribed by the people's governments at or above the provincial level shall be governed, mutatis mutandis, by the aforementioned provision. 对省级及省级以上人民政府规定的对参与疫情防控人员的临时性工作补助和奖金,比照执行。
II. Physical objects such as medicines, medical supplies and protective supplies (excluding cash) distributed by entities to individuals for preventing NCP shall not be included in the income from wages and salaries, and shall be exempt from individual income tax. 三年不开张,开张吃三年  二、单位发给个人用于预防新型冠状病毒感染的肺炎的药品、医疗用品和防护用品等实物(不包括现金),不计入工资、薪金收入,免征个人所得税。
III. This Announcement came into force on January 1, 2020, and the expiry date thereof will be announced separately depending on the circumstances of the outbreak of NCP.   三、本公告自2020年1月1日起施行,截止日期视疫情情况另行公告。
Ministry of Finance 财政部
State Administration of Taxation 税务总局
February 6, 2020打遮阳伞就显得很娘 2020年2月6日
     
     
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