The expenses of individuals purchasing commercial health insurance products that meet the requirements 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 cost of purchasing commercial health insurance products that meet the requirements for employees shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits.
Taxpayers who apply the preferential tax policies for commercial health insurance refer to individuals who receive wages, salaries and continuous labor remuneration, as well as owners of individual industrial and commercial households, investors of sole proprietorship enterprises, partners of partnership enterprises and contracted business households of enterprises and institutions who receive income from the production and operation of individual industrial and commercial households.
Tips: The above contents are for reference only.
Reply time: 2021-11-25. Please refer to the latest business changes announced by Ping An Bank in official website.