The company has donated a batch of medical equipment to Wuhan Union Medical College Hospital directly without going through public welfare organizations or government departments, can the business enj

The company has donated a batch of medical equipment to Wuhan Union Medical College Hospital directly without going through public welfare organizations or government departments, can the business enjoy VAT exemption? Yes. Article 3 of the Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (Ministry of Finance and the State Administration of Taxation Announcement No. 9 of 2020) stipulates that the units and individual industrial and commercial enterprises will donate the self-produced, commissioned or purchased goods to the hospitals for free for use in the prevention and control of the epidemic through the public welfare social organizations and the people's governments and their departments at and above the county level and other state organs, or to the hospitals for free. Hospitals, gratuitous donations for the purpose of responding to the epidemic of pneumonia infected by the new coronavirus are exempted from value-added tax. Your company donates medical equipment directly to Wuhan Union Hospital for the treatment of new coronavirus pneumonia, and can enjoy the above VAT exemption according to the regulations.