Add commercial health insurance tax priority identification code

The tax preferential identification code of commercial health insurance is a series of 18 digits printed on the policy, which has the principle of one person and one code, that is, the tax preferential identification code of each policy of each person is inconsistent. The applicant can inquire about the policy (generally in the lower right corner or upper left corner of the policy, depending on the policy).

Only policies with water quality identification codes can enjoy preferential tax policies. At present, only tax-based health insurance and tax-deferred pension insurance may enjoy preferential tax policies.

1, tax priority ID Usage:

① 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.

② In order to make the preferential tax policies support the commercial health insurance that really benefits the people, the Insurance Regulatory Commission of State Taxation Administration of The People's Republic of China and China have issued the "Tax Priority Identification Code". In addition, individuals with withholding agents purchase commercial health insurance products on their own, which are unified by the unit as an employee organization, or shared by the unit and the individual. The withholding agent shall fill in the "Other" column in the "Pre-tax Deduction Items" of the declaration form (the deduction amount of commercial health insurance shall be indicated) when filling in the personal income tax withholding report form or the annual personal income tax return of a specific industry.

2, the meaning of tax priority identification code:

(1) According to the regulations, the tax preferential identification code refers to the digital identification code issued to the insurance company and printed on the policy certificate after being checked by the commercial health insurance information platform according to the principle of "one person, one code" to ensure the uniqueness, authenticity and validity of the tax preferential commercial health insurance policy.