The general tax preference identification code is printed directly on the insurance policy, and it is a series of digits of 18. In order to ensure the uniqueness, authenticity and validity of the tax preferential commercial health insurance policy, the commercial health insurance information platform is issued according to the principle of one person, one bill and one yard, and the digital identification code printed on the personal policy certificate after the customer is insured. Tax priority identification code is the main basis for taxpayers to enjoy personal tax benefits of commercial health insurance.
To put it simply, whether taxpayers can enjoy tax benefits when purchasing health insurance products depends on whether the tax benefit identification code is marked on the policy.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%. Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments.
An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations. Article 57 Enterprises that have been approved to be established before the implementation of this Law and enjoy preferential tax rates in accordance with the provisions of tax laws and administrative regulations at that time may gradually transition to the tax rates stipulated in this Law in accordance with the provisions of the State Council within five years after the implementation of this Law; After the implementation of this Law, those who have enjoyed preferential treatment of regular tax reduction or exemption may continue to enjoy preferential treatment in accordance with the provisions of the State Council. However, if you do not enjoy preferential treatment because you are not profitable, the preferential period shall be counted from the year when this Law is implemented.
High-tech enterprises that need special support from the state can enjoy transitional tax concessions in specific fields established according to law for the development of foreign economic cooperation and technical exchanges, and in areas where special policies are implemented in the State Council. The specific measures shall be formulated by the State Council.
Other encouraged enterprises recognized by the state can enjoy preferential tax reduction and exemption in accordance with the provisions of the State Council.