Enterprises or individuals who donated cash during the epidemic period can be treated according to point 8 of the Guidelines on Preferential Tax Policies for Epidemic Prevention and Control in COVID-19. Cash and articles donated by public welfare social organizations or people's governments at or above the county level and other state organs in response to the epidemic can be fully deducted before corporate income tax or personal income tax.

If an enterprise enjoys the prescribed pre-tax full deduction policy, it shall adopt the method of "self-determination, declaration and enjoyment, and retention of relevant information for future reference", and the full deduction of donations shall be reported in the corresponding column of the enterprise income tax return; Individuals who enjoy the prescribed pre-tax full deduction policy shall be implemented in accordance with the relevant provisions of the Announcement of the Ministry of Finance State Taxation Administration of The People's Republic of China on Personal Income Tax Policy for Donations to Charities.