The Ministry of Finance, the State Taxation Administration of The People's Republic of China and the China Insurance Regulatory Commission jointly issued the Notice on Promoting the National Implementation of the Pilot Policy of Individual Income Tax for Commercial Health Insurance, which can be summarized as follows:
From July 1, the purchase of commercial health insurance can deduct a tax. If it is the expenses for the company to purchase commercial health insurance products that meet the requirements for employees, it should also be included in the employees' personal wages and salaries, regarded as personal purchases, and deducted according to the limit of 2,400 yuan/year (200 yuan/month).
In order to implement the spirit of "Several Opinions of the State Council on Promoting the Development of Health Service Industry" (Guo Fa [2065] No.438+03), with the approval of the State Council, the relevant issues concerning the pilot work of personal income tax policy for commercial health insurance are hereby notified as follows:
First, the expenses of individuals purchasing commercial health insurance products that meet the requirements in the pilot areas are allowed to be deducted before tax when calculating taxable income in the current year (month), and the deduction limit is 2400 yuan/year (200 yuan/month). The expenses incurred by enterprises and institutions in the pilot areas for employees to purchase commercial health insurance products that meet the requirements shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits.
The limit deduction of 2400 yuan/year (200 yuan/month) exceeds the expense deduction standard stipulated in the individual income tax law.
2. Taxpayers who apply preferential tax policies for commercial health insurance refer to individuals who have obtained wages, salaries and continuous labor remuneration in pilot areas, as well as individual industrial and commercial households who have obtained income from production and operation of individual industrial and commercial households and income from contracted leasing operations of enterprises and institutions.
Three, in line with the provisions of the commercial health insurance products, refers to the development of the China Insurance Regulatory Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued, suitable for the public comprehensive health insurance products. After the product is released, taxpayers can enjoy preferential tax policies according to the unified policy.
Baidu Encyclopedia-Notice on the Pilot Work of Personal Income Tax Policy for Commercial Health Insurance