Legal analysis: COVID-19's vaccine and vaccination costs are borne by the medical insurance fund, and the financial department gives appropriate subsidies.

Legal basis: Regulations on the Supervision and Administration of the Use of Medical Insurance Funds

Article 8 The use of medical insurance funds shall conform to the scope of payment stipulated by the state.

The scope of medical insurance fund payment shall be formulated by the administrative department of medical insurance in the State Council according to law. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the authority and procedures prescribed by the state, supplement the specific items and standards paid by medical security funds within their respective administrative areas and report them to the administrative department of medical security of the State Council for the record.

Article 9 The State shall establish and improve a unified national medical security handling management system, provide standardized and standardized medical security handling services, and realize full coverage of provinces, cities, counties, towns (streets) and villages (communities).

Article 10 Medical insurance agencies shall establish and improve business, financial, safety and risk management systems, do a good job in service agreement management, cost monitoring, fund allocation, treatment review and payment, etc., regularly disclose the income and expenditure and balance of medical insurance funds to the public, and accept social supervision.