Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission
Notice on extending the pilot policy of personal income tax for commercial health insurance to the whole country
Caishui [2065438+07] No.39
All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, the Insurance Regulatory Bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
Since July 1 2065438, the pilot policy of personal income tax for commercial health insurance has been extended to the whole country. The relevant issues are hereby notified as follows:
First of all, about the policy content.
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.
The limit deduction of 2400 yuan/year (200 yuan/month) exceeds the expense deduction standard stipulated in the individual income tax law.
Second, about the applicable object
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.
Three. Specifications and conditions of commercial health insurance products
Commercial health insurance products that meet the requirements refer to health insurance products that are developed by insurance companies with reference to the Guiding Framework and Model Provisions for Personal Tax Preferential Health Insurance Products (see Annex) and meet the following conditions:
(1) Health insurance products adopt the universal insurance method with the guarantee function and the minimum guaranteed income account, which includes two responsibilities: 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 over 16 years old 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.
(three) the scope of medical insurance coverage includes the out-of-pocket expenses within the scope of payment of the basic medical insurance fund where the insured person is located and some expenses outside the scope of payment 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) The same health insurance product may have different insurance amounts 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.
(five) health insurance products adhere to the principle of "guaranteed profit", and the simple payout ratio of medical insurance is lower than the prescribed proportion, and the insurance company shall return the difference between the actual payout ratio and the prescribed proportion to the insured's personal account.
According to the different security items and needs of the target population, there are three types of health insurance products that meet the requirements, which are applicable to: 1. People who are willing to reimburse their own medical expenses after reimbursement of public medical care or basic medical insurance; 2. After reimbursement of free medical care or basic medical insurance, people who are willing to reimburse specific large medical expenses borne by individuals; 3. Persons who have not participated in free medical care or basic medical insurance and are willing to reimburse medical expenses borne by individuals.
Personal tax preferential health insurance products that meet the above conditions shall be reported to the CIRC for approval in accordance with the procedures stipulated in the Insurance Law.
Four, about tax collection and management
(a) the unit unified organization for employees to buy or units and individuals * * * share the purchase of commercial health insurance products that meet the requirements, and the part undertaken by the unit should be included in the detailed list of personal wages and salaries, regarded as personal purchase, and deducted monthly from the next month after purchasing the products within the standard of not exceeding 200 yuan/month. The part of the premium exceeding 2400 yuan within one year shall not be deducted before tax. The above provisions shall apply to the renewal of insurance in future years. When an individual surrenders himself, he shall promptly inform the withholding unit. The insurance company shall timely transmit the personal surrender information to the tax authorities.
(2) If an individual who obtains income from wages and salaries or income from continuous labor remuneration buys commercial health insurance products that meet the requirements on his own, he shall provide the withholding unit with the policy certificate 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. The above provisions shall apply to the renewal of insurance in future years. When an individual surrenders himself, he shall promptly inform the withholding agent.
(3) If the owners of individual industrial and commercial households, enterprises and institutions contract leasing operators, sole proprietorship enterprises and partnership investors purchase qualified commercial health insurance products on their own, they 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. The above provisions shall apply to the renewal of insurance in future years.
Verb (abbreviation of verb) on departmental cooperation
The pre-tax deduction policy of personal income tax for commercial health insurance involves many links and departments, and all relevant departments should cooperate closely to effectively implement the personal income tax policy for commercial health insurance.
(1) The departments of finance, taxation and insurance supervision should publicize and explain the preferential policies for personal income tax of commercial health insurance and optimize services. The tax and insurance regulatory authorities shall establish an information sharing mechanism and enjoy the tax-related information of commercial health insurance in a timely manner.
(2) When selling commercial health insurance products, insurance companies shall issue invoices and policy certificates for individuals who purchase health insurance, indicating the product name, payment amount and other information as evidence of personal pre-tax deduction. Insurance companies should maintain real-time docking with the commercial health insurance information platform to ensure that the information is true and accurate.
(3) The withholding unit shall earnestly implement the pre-income tax deduction policy for commercial health insurance in accordance with this notice and the relevant requirements of the tax authorities.
(4) Insurance companies or commercial health insurance information platforms shall provide the tax authorities with relevant information about individuals purchasing commercial health insurance, and cooperate with the tax authorities in tax collection and management.
Six, about the implementation time
This notice shall be implemented as of July, 2065438 1 day. From 20 16 and 1, the pilot areas of individual income tax policy for commercial health insurance will continue to implement the policies stipulated in this notice from 20 17 and 1. The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of the Insurance Regulatory Commission of the People's Republic of China on Launching the Pilot Individual Income Tax Policy for Commercial Health Insurance (Caishui [2065] No.438+05) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of the Insurance Regulatory Commission of the People's Republic of China on Launching the Pilot Individual Income Tax Policy for Commercial Health Insurance (Caishui [2065] No.438+05) shall be abolished at the same time.
Attachment: 1 Guiding framework of personal tax preferential health insurance products
2. Individual tax preferential health insurance (universal) model clause a
3. Personal tax preferential health insurance (universal) model clause b
4. Individual tax preferential health insurance (universal) model clause c
Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission
2065438+April 28, 2007
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