Insurance companies need to refer to the relevant provisions to develop personal tax preferential health insurance products, and report to the CIRC for approval according to the prescribed procedures. The ABC clause applies to three groups of people respectively: first, people who are willing to reimburse medical expenses borne by individuals after reimbursement of public medical care or basic medical insurance; Second, people who are willing to reimburse a certain amount of medical expenses borne by individuals after reimbursement of public medical care or basic medical insurance; Third, people who have not participated in free medical care or basic medical insurance and are willing to reimburse the medical expenses borne by individuals. It is understood that tax-excellent health insurance has been piloted in 365 and 438+0 cities such as Beijing and Shijiazhuang since 2065, 438+06, 65 and 438+0. The expenses for individuals to purchase qualified health insurance products in the pilot areas shall be deducted before individual income tax according to the limit standard of 2,400 yuan/year.