"AIA tax priority identification code is in the upper right corner of the policy contract, which is a string of 18 numbers. According to the relevant regulations of the state, commercial health insurance policies that enjoy the national tax preference must have the tax preference identification code, which is generally in the upper right corner of the policy. At present, insurance companies that sell tax premium insurance include Taiping Insurance, Shanghai Life Insurance, Huaxia Insurance and Xinhua Life Insurance. "
First, the tax priority identification code is the main basis for taxpayers to enjoy the tax benefits of commercial health insurance. Simply put, whether taxpayers can enjoy tax benefits when purchasing health insurance products depends on whether the tax priority identification code is marked on the policy.
The "tax priority identification code" will be determined by the commercial health insurance information platform according to the principle of "one person, one bill and one yard" and sent to the insurance company, which will print it on the insurance policy as an important evidence for taxpayers' pre-tax deduction. Therefore, in the future, taxpayers need to provide "tax priority identification code" when deducting commercial health insurance expenses before tax. Individuals who purchase commercial health insurance without obtaining the "tax priority identification code" and purchase other insurance products do not enjoy the pre-tax deduction policy.
Two, the use of tax priority identification code:
There are many commercial health insurance products on the market, and not all insurance products sold in the name of "commercial health insurance" can enjoy preferential treatment. Commercial health insurance that enjoys preferential tax policies is designed according to the principle of "giving priority to protection, reasonable pricing, balance of payments and low profit", which lowers the threshold of insurance claims, allows individuals to take out disease insurance, and includes many self-funded drugs for serious illness and serious illness into the scope of insurance claims. For those who have not made medical claims during the insurance period, some premiums can be transferred to personal accounts for accumulation, which can be used to purchase commercial health insurance after retirement and pay their own medical expenses.
In order to make the preferential tax policies support the real "Huimin" commercial health insurance, the Insurance Regulatory Commission of State Taxation Administration of The People's Republic of China and China introduced the "Tax Priority Identification Code". Individuals purchase commercial health insurance products through insurance companies, and insurance companies exchange information with commercial insurance information platforms. According to the principle of "one person, one bill and one yard", the platform generates the tax preference identification code and sends it to the insurance company, which prints the tax preference identification code on the policy voucher.
From July 20 17 1 day, the purchase of commercial health insurance can be deducted, with a maximum of 200 yuan per month and a maximum of 2,400 yuan per year. However, in order to get the deduction, taxpayers need to buy commercial health insurance that meets the requirements and obtain the "tax priority identification code". Many experts said that the commercial health insurance purchased before the implementation of the notice could not participate in the deduction because there was no "tax priority identification code".