1。 Where the unit uniformly organizes employees to purchase commercial health insurance products that meet the requirements or the units and individuals share the burden, the withholding agent shall fill in the "Other" column of the "Pre-tax Deduction Items" of the declaration form when filling in the "Report Form for Withholding Individual Income Tax" or the "Annual Declaration Form for Individual Income Tax in Specific Industries" (the deduction amount of commercial health insurance shall be indicated). At the same time, fill in the pre-tax deduction list of commercial health insurance, click on commercial health insurance in the attached table, download the template first, and then import the file.
2。 Individuals who purchase commercial health insurance products that meet the requirements by themselves shall provide the withholding agent with the policy certificate in time, and the withholding agent shall deduct them before tax according to law and shall not refuse. Individuals who obtain wages and salaries in two or more places in China and purchase commercial health insurance by themselves can only choose to deduct them in one place. If an individual fails to renew or surrender his insurance, he shall notify the withholding agent to terminate the pre-tax deduction of commercial health insurance in the month of non-renewal or surrender.
I. Tax preferential health insurance
Personal tax preferential health insurance, referred to as tax preferential health insurance, is a kind of health insurance that can enjoy personal income tax reduction and exemption policy. Pay a fixed fee of 2400 yuan every year, enjoy tax reduction and exemption, and also enjoy health protection. You can also insure against diseases, there is no waiting period, and you can guarantee renewal (until retirement age), which will generally attract people who insure against diseases. In terms of purchase, tax-excellent health insurance is mostly insured by companies in the name of groups, and individuals buy less and the process is cumbersome.
If you have purchased tax-preferential health insurance, the tax-preferential identification code will be displayed on the policy, and you can follow the prompts when you declare the pre-tax deduction.
Second, tax extension pension insurance.
Personal tax deferred endowment insurance means that the premiums paid by individuals can be deducted from pre-tax wages within a certain amount and then paid when they receive insurance benefits after retirement. According to the data of China Banking Regulatory Commission (CBRC), 67 products have been approved for listing by the end of 20 19 and 12, and 19 companies have placed orders, with a premium income of about 2. 470 million yuan, a total of 4 insured. 70 thousand people. If you meet the requirements, you should also remember to declare.
Three. Enterprise or occupational annuity
Enterprise annuity or occupational annuity is the enterprise endowment insurance provided by your company or unit, which individuals can't buy in the market. Known as the "second pillar" of the old-age security system for residents. According to the data of Ministry of Human Resources and Social Security, by the end of 20 19, there were 95,963 enterprises with 2,547 employees. 940,000 people, and the accumulated fund reached nearly 1. 8 trillion. Employees who have already participated in the tax refund, enterprise annuity or occupational annuity will automatically display the deduction amount without personal operation.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.