First, the introduction of this policy will not have much tax reduction effect in the short term.
Because people who want to buy health insurance will still buy it, and people who don't want to buy it will still not buy it. Moreover, the deductible premium limit of this policy is only 2400 a year. If the income is low, you don't need to pay much tax, so the tax reduction effect is very small. High-income people don't care about this tax cut, because only 200 yuan a month can save dozens of dollars a month.
You can simply understand that people who buy commercial health insurance can get 3700 a month after deducting 3500 tax. For example, employee Xiao Zhang, after deducting the personal part of social security, has a monthly salary of 8500 yuan. Before, the tax he had to pay was (8500-3500)* 20%-555 = 445.
After this new policy, the commercial health insurance that Xiao Zhang bought can be deducted from 200 yuan every month, and now he needs to pay a tax =(8500-3500-200)*20%-555=405 yuan.
Pay less tax every month (445-405)=40 yuan!
Second, although the tax can only be reduced by tens of dollars, we must see the intention of the country through the surface. The state encourages everyone to buy commercial health insurance.
Previously, citizens in some provinces and cities could voluntarily purchase commercial medical insurance with medical insurance personal account funds, or use medical insurance balance for exercise. This information has been disclosed. Speaking of which, what's the difference between social medical insurance and commercial medical insurance? Social medical insurance is a national welfare, which is enforced by the government, units and individuals, and is the most basic guarantee for basically solving the problem of illness! Similar to compulsory insurance for cars.
Commercial medical insurance means that an individual voluntarily enters into an insurance contract with an insurance company and pays the insurance premium on time, and the insurance company is responsible for paying the insurance premium for possible medical expenses according to the insurance contract. Just like car damage insurance and third party liability insurance!
This is not compulsory by the state, but voluntary by individuals.
The national policy of tax deduction for premiums in 2400 should be mainly beneficial to the insurance industry, showing the determination of the national leadership to promote the insurance industry. In addition, the author believes that buying a suitable commercial health insurance is indeed an extra guarantee for the family. Although everyone has paid social medical insurance, it is a social co-ordination and can only provide basic protection. For serious diseases, the role and significance of commercial health insurance are more important. Because of environmental pollution and other external factors, the probability of serious illness is getting higher and higher. Since the country is encouraging people to buy commercial health insurance through tax deduction, everyone should actively use it.
Third, through this new policy, commercial health insurance can be deducted from individual tax, which can be considered from a higher level. China's high tax burden is obvious to all.
The reform of individual tax is also discussed very hotly, and many people envy the family tax deduction system abroad. In fact, it is not difficult to see that the country is also reforming in this direction. At present, commercial health insurance can deduct 200 yuan every month. It's not that you can't deduct the mortgage of the family's only house in the future, right? You can look forward to it. The personnel department and the finance department can update the payroll!
Fourth, the new policy mentioned above cannot be used casually, and 200 yuan will be deducted every month. If you don't buy commercial health insurance, you can't deduct it from the salary slip at will.
Because you need medical insurance invoices and policy vouchers as the basis.
When selling commercial health insurance products, insurance companies should issue invoices and policy certificates for individuals who purchase health insurance, indicating the product name and the amount of compensation. As evidence of personal pre-tax deduction. Insurance companies should maintain real-time docking with the commercial health insurance information platform to ensure that the information is true and accurate.
Fifth, if commercial health insurance is purchased by the company for employees, we should pay attention to the changes in employees' wages and incomes.
According to the provisions of the Notice, the expenses incurred by the unit to purchase commercial health insurance products that meet the requirements for employees shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits. The accurate understanding is: increase the employee's income and the employee's pre-tax deduction at the same time.
It has no effect on the corresponding tax amount, but it has an effect on whether the annual income of employees reaches 6.5438+0.2 million yuan, which matches the salary declared by enterprise income tax. For example, the original salary of an employee is 9900 yuan, and the annual salary is 1 18800, but it does not reach 120000, so it is not necessary to declare the annual salary 120000. However, after the New Deal, if the company uniformly buys commercial health insurance for employees, the salary of employees will become 9900+200, and after deducting 3500, it will become 3500+200=3700. The tax hasn't changed, because 200 yuan's income has been increased and 200 yuan has been deducted. However, the salary income changed from 9900 to 10 100, so the annual income became 12 1200, and the annual income exceeded 120000, so 120000 should be declared every year!
Everyone must pay attention to the above-mentioned problems that are easy to understand, make mistakes and ignore.
Sixth, to sum up, we should make rational use of the new policy.
Since the policy gives 200 yuan a monthly tax deduction, everyone should make full use of it, buy a commercial health insurance for themselves and give extra protection to their families. At the same time, we should also pay attention to the above-mentioned problems that are easily overlooked. Most importantly, although we are looking forward to the future tax reform, we can have more deduction policies to reduce the tax burden. But at present, the high tax burden still makes people collapse. On July 1 day, commercial health insurance was deducted from 200 yuan every month, with little or no tax deduction. Therefore, to reduce individual tax, it is necessary to carry out reasonable tax planning.