According to annex 12 of State Taxation Administration of The People's Republic of China Announcement No.2020 1: "Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class A, 20 18 edition) (revised in 2020), line 42, "Attached information: 1. Full deduction of donation expenditure to support the prevention and control of pneumonia infected in novel coronavirus": according to the Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Donations to Support the Prevention and Control of Pneumonia Infected in novel coronavirus (No.9, 2020), The announcement of the Ministry of Finance and the State Administration of Taxation on the implementation period of tax and fee policies to support epidemic prevention, control and supply guarantee (No.28, 2020) and other relevant tax policies stipulate that enterprises can donate cash and articles to deal with the pneumonia epidemic in novel coronavirus through public welfare social organizations or people's governments at or above the county level and their departments and other state organs, and enterprises can directly donate articles to hospitals undertaking epidemic prevention and control tasks to deal with the pneumonia epidemic in novel coronavirus, allowing full deduction of this year's accumulated amount when calculating taxable income.