Legal analysis: 1. Medical services provided by non-profit medical institutions such as designated medical institutions infected with pneumonia in novel coronavirus are exempt from value-added tax; Exemption from value-added tax for self-produced and self-used preparations; Property and land for personal use are exempt from property tax and urban land use tax. 2. Income from health services provided by disease control institutions at the price stipulated by the state shall be exempted from tax according to regulations; Property and land for personal use are exempt from property tax and urban land use tax. 3. The temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel who participate in epidemic prevention and control according to the standards set by the government shall be exempted from personal income tax. The standards set by the government include subsidies and bonuses set by governments at all levels. 4. Drugs, medical supplies and protective articles (excluding cash) issued by the unit to individuals to prevent novel coronavirus from contracting pneumonia are not included in wages and salaries, and are exempt from personal income tax.

Legal basis: Notice of the Ministry of Finance on the arrangement of local finance to handle water conservancy construction funds with urban maintenance and construction tax. The finance departments (bureaus) and branches of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

According to the research decision of 1998 national financial final accounts work conference, the water conservancy construction fund arranged by urban maintenance and construction tax shall be treated as the transferred funds of local financial departments in accordance with the Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds of the State Council (Guo Fa [1997] No.7). In other words, the local finance set aside the urban flood control construction funds from the urban maintenance and construction tax as the transfer funds of the general budget and the fund budget.