Legal analysis: According to the policies issued by China, in order to ensure the normal development of society during the epidemic, tax concessions were given in many aspects, referring to the documents issued by various places.

Legal basis: Announcement of Sichuan Provincial Taxation Bureau and Sichuan Provincial Department of Finance in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Matters Related to Exemption from Property Tax and Urban Land Use Tax during the Epidemic Period III. Tax exemption period.

Taxpayers can apply for exemption from the property tax and urban land use tax that should be paid in February 2020 when the emergency headquarters revoked the novel coronavirus epidemic.