During the epidemic period, enterprises that reduce or exempt value-added tax need to declare and pay taxes according to the actual tax payable. In the case of tax exemption, you need to consult the competent tax authorities in your area to understand the tax exemption declaration method and make tax declaration.

Among them, for enterprises during the epidemic, China has implemented a series of VAT relief measures. For example, according to the fifth point of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Tax Policies for Prevention and Treatment of Pneumonia in novel coronavirus, the income obtained by taxpayers from providing public transport services and life services and providing residents with express delivery services of necessary living materials is exempt from VAT.