The group company intends to donate a batch of gasoline to the Municipal Charity Federation for the use of epidemic prevention vehicles. Can I enjoy the preferential treatment of exemption from value-added tax and consumption tax? Can enjoy. According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Control of Pneumonia Infected in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China of the Ministry of Finance, 2020), units and individual industrial and commercial households are exempt from value-added tax, consumption tax and its surcharges if they donate goods produced, processed or purchased by themselves to public welfare social organizations, people's governments at or above the county level and their departments, or directly hand them over to hospitals that undertake the task of epidemic prevention and control.

Gasoline belongs to the scope of consumption tax, which is levied in production and import. In order to fully enjoy the preferential tax policy, it is suggested that gasoline be directly donated to the Municipal Charity Federation through the petrochemical enterprises that produce gasoline under the group company.