Legal analysis: Whether it can be reimbursed depends on the relevant regulations of the enterprise. According to the relevant reply of State Taxation Administration of The People's Republic of China, due to the need of epidemic prevention and control, the cost of nucleic acid testing for business travelers can be deducted before enterprise income tax. However, there is no clear policy on whether it can be fully deducted before tax. The cost of nucleic acid detection paid by the company in the process of production and operation to prevent and control the epidemic situation and ensure the safety and health of employees can be included in the cost category. According to the notice issued by the National Medical Insurance Bureau, nucleic acid testing is expected to be included in the scope of provincial medical insurance reimbursement.

Legal basis: The National Health Insurance Bureau issued the Notice on Cooperation to Further Improve the Testing Ability of COVID-19. 4. Encourage the inclusion of nucleic acid testing and related consumables in the medical insurance catalogue. On the basis of comprehensive consideration of the needs of prevention and control work in novel coronavirus and the ability of local medical insurance fund to pay, the nucleic acid and antibody testing items and related consumables carried out by new coronary pneumonia will be included in the provincial medical insurance diagnosis and treatment project catalogue according to procedures, and the payment conditions will be determined simultaneously.

Hot Questions and Answers on Tax Preferential Policies for Epidemic Prevention and Control issued by State Taxation Administration of The People's Republic of China. 9. The enterprise reimburses Hubei employees for the cost of nucleic acid testing in Hubei, and the employees get outpatient bills with personal names. These bills are supervised by the Ministry of Finance. Can it be used as a pre-tax deduction voucher for enterprises? Answer: It can be used as a pre-tax deduction certificate for enterprise income tax.