How to fill in the tax return for large medical insurance

When filling in the tax return of large medical insurance, you should not fill in the column of basic medical insurance, but fill in the column of other deductions in the personal income tax return (Table A). Fill in the column of "Commercial Health Insurance" of "Other Deductions" in the personal income tax withholding declaration form.

However, it should be reminded that not all large medical insurance is allowed to be deducted, and only qualified commercial insurance is allowed to be deducted.

Article 13 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that the other deductions mentioned in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law include the payment of enterprise annuities and occupational annuities that meet the requirements of the state, the purchase of commercial health insurance and tax deferred commercial endowment insurance that meet the requirements of the state, and other items that can be deducted according to the provisions of the State Council.

According to the document Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission on Implementing Individual Income Tax Policy of Commercial Health Insurance Pilot (Cai Shui [20 15] 126), "The expenses of individuals purchasing 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. The specific provisions are as follows:

(a) individuals who have obtained wages, salaries or continuous labor remuneration and purchase health insurance products that meet the requirements by themselves 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 in the following year or in the subsequent period. "

Commercial health insurance products that meet the requirements: refers to the types of insurance developed by insurance companies with reference to the terms of personal tax preferential health insurance products. Commercial health insurance is necessary, and the tax code is marked on the contract.