C.S. [2003] No. 101

All Finance Departments (Bureaus) and Local Taxation Bureaus in provinces, autonomous regions, municipalities and cities specifically designated in the State plan:

At present, the Ministry of Finance and the Ministry of Health jointly sent the "Notice on Awarding Work Subsidy To Medical Personnel For SARS Prevention" ([2003] C.S.M.C. No. 2), which decided to award special temporary work subsidy to the medical personnel participating in SARS prevention. In addition, many units also sent to their employees practical articles for SARS prevention. In order to encourage medical personnel to make persistent efforts to do well in SARS prevention and support each unit to further adopt effective measures for SARS prevention, we send the following notice on the personal income tax exemption for relevant individually earned income during SARS period:

1. For the special temporary work subsidy for SARS prevention awarded according to the standard set by the local government to the front medical personnel and epidemic prevention workers participating in SARS prevention in those lazarets, polyclinics, diseases prevention centers and emergency centers which undertake the tasks of SARS prevention, the personal income tax is exempted.

2. Those medicines, medical articles and prevention articles for SARS prevention (excluding cash) sent by the units to individual employees may not be counted into the personal monthly salaries and wages, and the personal income tax for the above articles is exempted.

3. This Notice comes into effect as of Jan.1, 2003 and shall cease to be implemented after the epidemic situation is released.