1. The taxpayer who buys commercial health insurance must be the taxpayer of personal income tax.
2. The purchased commercial health insurance must be a qualified product sold by a legal insurance company that meets the regulatory requirements and is registered.
3, commercial health insurance costs must be paid by the taxpayer himself, and there are corresponding invoices or receipts as the basis.
4. The annual commercial health insurance expenditure of each taxpayer shall not exceed 1. 200 yuan.