1. There are standards for health insurance products.
According to Article 3 of Caishui [20 1 7] No.39, eligible commercial health insurance products refer to health insurance products developed by insurance companies with reference to the guiding framework and demonstration clauses of personal tax preferential health insurance products, which meet the following conditions: (1) Health insurance products adopt universal insurance methods with guaranteed functions and minimum guaranteed income accounts, including medical insurance and personal account accumulation. The personal account of the insured is managed and maintained by the insurance company where the insured is located. (2) The insured is a taxpayer aged 16 and under the statutory retirement age. An insurance company shall not refuse insurance coverage because of the insured's past medical history, and guarantee renewal of insurance coverage. (3) The coverage of medical insurance includes the out-of-pocket expenses paid by the basic medical insurance fund in the insured area and some expenses beyond the payment scope of the basic medical insurance fund. The scope, proportion and amount of expense reimbursement shall be determined by each insurance company according to the specific product characteristics. (4) For the same health insurance product, different insurance amounts may be set according to the different conditions of the insured, and the specific lower limit of the insurance amount shall be stipulated by the China Insurance Regulatory Commission. (5) Health insurance products adhere to the principle of "guaranteed profit". If the simple payout ratio of medical insurance is lower than the prescribed proportion, the insurance company shall return the difference between the actual payout ratio and the prescribed proportion to the insured's personal account.
For ordinary taxpayers, the most convenient and effective way to judge whether commercial health insurance products meet the prescribed standards is whether the purchased commercial health insurance products have the approval of the China Insurance Regulatory Commission for insurance companies to sell health insurance products. If yes, it is a commercial health insurance product that meets the requirements; Otherwise, it is not.
2. There are restrictions on the age of taxpayers.
The Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission on Extending the Pilot Policy of Individual Income Tax for Commercial Health Insurance to the Whole Country (Caishui [2017] No.39) stipulates that taxpayers who apply the preferential tax policy for commercial health insurance refer to individuals who receive wages, salaries and continuous labor remuneration, as well as the income obtained by the owners of individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises from the production and operation of individual industrial and commercial households and the contracted leasing of enterprises and institutions. At the same time, it must be satisfied that the insured is a taxpayer over 16 and below the statutory retirement age. That is to say, the commercial health insurance purchased by/kloc-people under 0/6 and those who have reached the legal retirement age or the expenses paid by individuals themselves shall not be deducted before personal income tax.
Article 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Implementation of Individual Income Tax Policy for Commercial Health Insurance (State Taxation Administration of The People's Republic of China AnnouncementNo. 17, No.2065438) stipulates that the income from continuous labor remuneration mentioned in CaishuiNo. [2017] No.39 refers to the income obtained by individuals who provide labor services for the same unit for more than three consecutive months.
3. Have a "tax priority identification code"
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Implementation of Individual Income Tax Policy for Commercial Health Insurance (State Taxation Administration of The People's Republic of China AnnouncementNo. 17 and No.2065438) stipulates that if an individual purchases commercial health insurance without obtaining the tax preferential identification code, the expenditure amount shall not be deducted before tax. The tax preferential identification code mentioned in this announcement refers to the digital identification code printed on the policy certificate by the commercial health insurance information platform and distributed to the insurance company according to the principle of "one person, one bill and one yard" to ensure the uniqueness, authenticity and validity of the tax preferential commercial health insurance policy.
4. The excess shall not be deducted before tax.
Article 4 of Caishui [2065438+07] No.39 stipulates that if an individual who obtains income from wages and salaries or income from continuous labor remuneration purchases commercial health insurance products that meet the requirements by himself, he shall provide the policy certificate to the withholding unit in time. The withholding unit shall make monthly deduction within the standard of not exceeding 200 yuan/month from the next month when the individual submits the policy certificate. The part of the premium exceeding 2400 yuan within one year shall not be deducted before tax. Owners of individual industrial and commercial households, contractors of enterprises and institutions, sole proprietorships and partnership investors who purchase qualified commercial health insurance products on their own will be deducted according to the facts within the standard of no more than 2,400 yuan/year. The part of the premium exceeding 2400 yuan within one year shall not be deducted before tax.
5. The expenses of purchasing health insurance by enterprises shall not be deducted before tax.
The document Caishui [2065438+07] No.39 stipulates that although the pre-tax deduction of personal income tax for commercial health insurance is clear, there is no new regulation on whether the expenses of employees purchasing commercial insurance can be deducted before enterprise income tax. Therefore, the pre-tax deduction of commercial insurance fees purchased by enterprises for employees is still implemented in accordance with the provisions of Article 36 of the Regulations for the Implementation of the Enterprise Income Tax Law, that is, except for the personal safety insurance premiums paid by enterprises for special types of employees in accordance with relevant state regulations and other commercial insurance premiums that can be deducted according to the provisions of the financial and tax authorities in the State Council, the commercial insurance premiums paid by enterprises for investors or employees shall not be deducted.
6. Medical insurance that does not meet the requirements should be taxed.
The Reply of State Taxation Administration of The People's Republic of China on the Issue of Individual Income Tax Paid by Units for Employees (Guo [2005] No.318) stipulates that the insurance premiums paid by enterprises for employees other than tax exemption shall be incorporated into the current wage income of employees when they pay to the insurance company (that is, the insurance falls into the insurance account of the insured), and individual income tax shall be levied according to the item of "income from wages and salaries", and the enterprise shall be responsible for withholding and remitting.
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