Tax-excellent health insurance is "personal tax-excellent health insurance", which is a kind of health insurance that can be tax deductible. The biggest difference from ordinary health insurance is that after purchasing tax-excellent health insurance, you can offset the tax for the insured.
Benefits of individual tax: 1, preventing individuals from concealing income and providing evidence to prove the income that the other party once had.
2. Personal income tax helps to achieve social equity by regulating income distribution. With the development of economy, the gap between the rich and the poor may increase. Personal income tax can levy a progressive tax on personal income, reduce the degree of unfair social distribution and alleviate social contradictions. At the same time, personal income tax can change the income distribution structure, increase the tax rate of high-income people through progressive tax rate, thus narrowing the gap between low-income people and realizing social equity.
3. The collection of personal income tax can ensure the steady growth of fiscal revenue and increase the national fiscal revenue.
To sum up, in the annual tax return and tax deduction items, there is a column to purchase commercial health insurance for tax deduction. Tax preferential health insurance is a kind of commercial medical insurance jointly launched by the government and insurance companies, which belongs to the welfare issued by the state. The expenses of individuals purchasing commercial health insurance products that meet the requirements are allowed to be deducted before tax when calculating taxable income in the current year (month), and they enjoy certain preferential tax policies.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 25
Improve three special additional deduction standards for personal income tax, such as infant care under 3 years old. The relevant matters are hereby notified as follows:
First, the special additional deduction standard for infant care under 3 years old will be raised from 1 0,000 yuan per infant per month to 2,000 yuan.
Second, the special deduction standard for children's education will be raised from 1000 yuan per child per month to 2,000 yuan.
The third is to raise the special deduction standard for supporting the elderly from 2000 yuan to 3000 yuan per month. Among them, the only child is deducted according to the standard quota of 3000 yuan per month; Non-only children and brothers and sisters each share the deduction of 3,000 yuan per month, and each person's monthly contribution cannot exceed 1500 yuan.
Four, under the age of 3 infant care, children's education, support for the elderly special additional deduction related to other matters, in accordance with the relevant provisions of the Interim Measures for the special additional deduction of personal income tax.
5. The above-mentioned adjusted deduction standard will be implemented from June 65438+1 October1.