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Epidemic prevention subsidy standard
The notice jointly issued by the Ministry of Civil Affairs and the National Health and Wellness Committee proposes that temporary work subsidies should be appropriately distributed to full-time workers in urban and rural communities who participate in community prevention and control work, and subsidies should be appropriately distributed to community volunteers who participate in epidemic prevention and control work.
First, anti-epidemic support, protection and treatment
1. Temporary subsidies and bonuses for epidemic prevention and control that meet the standards set by the government are exempt from personal income tax;
2. Personal income tax shall be exempted for medical protective articles distributed by individuals to prevent novel coronavirus from contracting pneumonia.
Second, the supply of anti-epidemic support materials.
1. Fully refund the value-added tax allowance to the enterprises producing key materials for epidemic prevention and control;
2. Taxpayers' income from transporting key materials for epidemic prevention and control shall be exempted from VAT;
3. Taxpayers' income from providing public transport services, living services and express delivery services for residents' necessary means of subsistence shall be exempted from value-added tax;
4. For the production enterprises of key materials for epidemic prevention and control, the expansion of production capacity and the purchase of equipment are allowed to be deducted before enterprise income tax;
5. Imported materials directly used for epidemic prevention and control organized by the health department shall be exempted from customs duties.
Third, the epidemic prevention subsidy standard.
1. The subsidy targets and standards are divided into: for those who have direct contact with the investigated cases or confirmed cases, such as diagnosis, treatment, nursing, hospital infection control, cases and other work-related personnel, they will be subsidized according to the 300 yuan per person per day.
2 other medical personnel and epidemic prevention personnel directly involved in the prevention and control of the epidemic situation shall be subsidized according to 200 yuan per person per day.
Legal basis:
Law of People's Republic of China (PRC) on the Prevention and Control of Infectious Diseases
Article 64
The relevant units shall, in accordance with the provisions of the state, take effective health protection measures and medical care measures, and give appropriate subsidies to personnel engaged in prevention, medical treatment, scientific research, teaching and on-site handling of epidemic situations, as well as other personnel exposed to infectious disease pathogens in production and work.
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