I. The concept of commercial health insurance:
1. Take the physical condition of the insured as the subject matter of insurance;
2. Insurance products that guarantee the insured to compensate for direct costs and indirect losses and pay certain medical expenses when suffering from diseases and accidents.
Two. Commercial health insurance includes the following main types of insurance:
1. Disease insurance (mainly for major diseases);
2. Medical insurance (including insurance for general diseases and major diseases, with a wider scope);
3. Income security insurance (refers to the insurance in which the income of an individual is interrupted or reduced due to accidental injury or illness);
4. Long-term care insurance (refers to the insurance that provides care guarantee and economic compensation for the disabled or the elderly).
At present, commercial health insurance with preferential tax policies mainly covers sickness insurance and medical insurance.
Third, the nature of commercial health insurance:
When designing commercial health insurance products, we should follow the principles of "giving priority to protection, reasonable pricing, balance of payments, and guaranteed profit". It can be said that the commercial health insurance that conforms to the tax policy is a specially designed insurance product that protects the capital and benefits the people, and has a certain semi-public nature.
Four, the basic policies and regulations of commercial health insurance:
From June 1 .2065438+July1day, 2007, individuals who purchase commercial health insurance products that meet the requirements can be deducted before tax according to the standard of 2400 yuan/year (200 yuan/month).
2. If the unit purchases for employees, it shall be regarded as individual purchase, and the insurance amount purchased by the unit for each employee shall be included in his salary and salary respectively, and deducted monthly before tax within the standard of 2,400 yuan/year (200 yuan/month).
3. The original pilot area will be implemented according to the new policy after July 1.
For example, if Li bought a qualified commercial health insurance and paid 3,000 yuan a year, he could deduct up to 2,400 yuan (200 yuan/month) before tax in that year.
Wang also bought a qualified commercial health insurance, paying 2000 yuan a year, so he can only deduct 2000 yuan before tax (average monthly 166.67 yuan).