- Income derived from transporting key anti-epidemic supplies are exempted from VAT
- Income derived from public transportation services, consumer services, and delivery services for daily necessities are exempted from VAT.
- Donations of self-manufactured goods, goods processed on a commission basis or purchased goods by enterprises or individual businesses via charitable social organisations or people’s governments and their departments above county level, or directly to hospitals undertaking anti- epidemic tasks, are exempted from VAT, Consumption Tax, Urban Maintenance and Construction Tax, Education Surcharge and Local Education Surcharge.
- Enterprises producing key anti-epidemic supplies are allowed to apply for the refund of VAT credit balance on a monthly basis.
Source PWC
