Regulations Governing Tax Preferences for Quarantine Leave of Severe Pneumonia with Novel Pathogens Article 4

The amount of salaries paid to the employee by an authority (agency), enterprise, school, legal entity, or organization eligible for tax benefit under paragraph 1, Article 4 of the Act shall be calculated based on the amount assessed by the tax collection authority, not including government subsidy.If the amount of salaries paid by an authority (agency), enterprise, school, legal entity, or organization with respect to tax benefits is being applied according to other laws, these Regulations shall not apply again to the same.The deductible amount applied by an authority (agency), enterprise, school, legal entity, or organization under these Regulations shall be limited to the amount of income as calculated in accordance with category 2, paragraph 1, Article 14; category 10, paragraph 1, Article 14; or Article 24 of the Income Tax Act. Also, the amount of income as calculated in the preceding Income Tax Act which is negative may not be applied to a double deduction under these Regulations.