A few days ago, the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission jointly issued a document recently, and decided to implement the pilot policy of individual income tax for commercial health insurance, starting from 3/kloc-0 pilot cities nationwide. Its purpose is that the state hopes to encourage people to buy commercial health insurance through tax incentives to supplement basic health insurance. This is also the only life insurance product that can enjoy preferential tax policies at present.
"Not all commercial health insurance can enjoy tax incentives, and ordinary commercial health insurance products insured in the past cannot be converted into tax-excellent products."
According to Tang Yang, Health Insurance Department of Wuxi Branch of China Life Insurance Co., Ltd., only certain health insurance products approved by the CIRC can enjoy tax concessions. The insured will generate a unique tax preferential identification code after purchasing the tax preferential insurance products, which is the main basis for taxpayers to enjoy the tax preferential treatment of commercial health insurance. "Taxpayers who purchase tax-excellent health insurance products will enjoy tax benefits according to the tax-excellent identification code marked on their personal policies."
It is reported that at present, many insurance companies are stepping up efforts to promote this product. Wuxi Branch of China Life Insurance Co., Ltd., Wuxi Branch of China Pacific Life Insurance Co., Ltd. and Wuxi Central Branch of China Ping An Life Insurance Company of China Insurance Co., Ltd. have already sold such products, all of which are universal insurance products. The product structure is "risk premium accumulation in personal universal insurance account", in which the risk premium is used for medical consumption, and the funds in personal universal insurance account are accumulated, with a certain guaranteed interest rate, which can be used to purchase commercial health insurance or medical expenses and compensation after retirement.
Personal risk insurance rates are usually determined according to age and whether supplementary medical insurance is paid. The product design rules and rate setting of each company are slightly different. But in general, if the risk premium does not exceed 2400 yuan, the total premium is 2400 yuan. "The older you get, the higher the risk premium and the lower the rate of supplementary medical care."
According to reports, China Life currently sells two types of personal tax premium products, namely "China Life Personal Tax Premium Health Insurance (Universal) A (20 16 Edition)". Compared with "B", A's medical scope includes "outpatient medical expenses for chronic diseases" and there is no payment condition for medical expenses, while B's payment amount is 6,543,800 yuan. Therefore, it is better for individuals with the same conditions to buy A than B. "If the insured does not have supplementary medical insurance, and the insured is over 5 1 year old and the risk premium has exceeded 2,400 yuan, it must be insured according to the actual risk premium, while the risk premium of product B exceeds 2,400 yuan until the age of 56."
Market: There are different reactions, some are indifferent and some are enthusiastic.
Excellent tax health insurance products can be insured by individuals or units through group insurance. The insured can deduct the tax on a monthly basis only by providing the withholding unit with the personal tax preference identification code. The deduction limit is 2400 yuan per person per year (200 yuan per month).
A After deducting five insurances and one gold, the monthly income is 4,000 yuan.
If you buy a product with excellent tax, the premium is 2400 yuan. When calculating the tax amount, you can calculate the taxable income according to 4000-3500-200=300 yuan and determine the tax rate.
As China adopts a graded progressive tax rate, the higher the income, the more obvious the tax reduction effect.
Teacher Zhang works in a foreign company with a monthly salary of 20,000 yuan before tax.
After deducting five insurances and one gold, the tax deduction ratio corresponding to the calculated taxable income is 25%. Therefore, Mr. Zhang Can saves 200.25%12 = 600 yuan every year. If he is insured by Pacific Life Insurance Plan A 1, if there is no supplementary medical insurance, his risk premium is 702 yuan; If he has supplementary medical insurance, he only needs to pay 4 14 yuan, and the rest of the premium will go into his universal account. Therefore, most of the risk premium paid by Zhang Can is covered by tax reduction.
After deducting five insurances and one gold, the monthly income is 3,700 yuan.
Calculate a
After all, high-income groups are a minority. I just think the insurance includes tax. Actually, it's a little chicken ribs. Units participate in collective voting, and individuals feel that there is no demand for voting.
However, in addition to basic medical insurance and general commercial health insurance, some people still buy personal tax premium insurance as a supplement. "Ordinary commercial insurance and social security guarantee the medical expenses in the medical insurance catalogue, while tax preferential insurance can guarantee the medical expenses outside the catalogue, such as some self-funded medical treatment projects and self-funded anti-tumor drugs, which make up for the gaps in previous products and can further effectively improve the level of personal medical security."
In fact, tax-excellent health insurance has been piloted in 3 1 cities nationwide for more than a year. However, unlike the fiery scene of ordinary health insurance, tax-excellent health insurance products are still very popular in previous pilots. Most of them reflect that there are not many taxes deducted, and I don't know how to handle the deduction procedures.
For example, such products do not refuse to cover diseases, covering chronic outpatient diseases and specific outpatient services that are not covered by general commercial health insurance. "It should be a good thing for patients with chronic diseases." For example, Ms. Zhang said that one of her friends was refused insurance by many insurance companies because of chronic diseases. Although she can't enjoy the same insurance coverage as healthy customers when applying for tax-excellent health insurance, her friend said that even if she is sick, she can still enjoy some protection and save some expenses.
In addition, tax-excellent health insurance must ensure that individuals can renew their insurance every year until retirement, and the amount of renewal depends on their physical condition in the first year of insurance. This means that if the insured is insured at the age of 30 and falls ill at the age of 50, the insurance will be renewed at 5 1 year, which is different from the situation that the insured has a past medical history when he first insured. There is no need to reduce the insured amount after renewal, and the insured can still insure up to 200,000 yuan. It is reported that tax-excellent products have been on the line for a month. At present, there are many questions about personal insurance, but they are mainly aimed at the internal insurance of insurance companies. However, industry insiders said, "From the perspective of the insurance coverage corresponding to the risk premium, the protection level of tax-excellent health insurance itself is still relatively high. After a period of promotion, I believe that many people will actively insure. "
It is reported that at present, several foreign-funded enterprises that pay attention to the construction of welfare system and have strong insurance awareness have begun to negotiate with local insurance companies. The individual business handled by enterprises has entered the process of collecting employees' willingness to insure, and it is expected to become the first batch of "early adopters" in the group insurance channel of individual tax premium insurance.
Who? "
Wuxi daily mp
Related questions and answers: Where is the tax preferential identification code of Ping An Insurance? The tax preference identification code of China Ping An Insurance is printed in the upper right corner of the policy, which is a series of numbers with 18 digits and is unique. Based on this, the insured can apply for tax reduction of 2400 yuan/year. It is understood that the tax-excellent health insurance underwritten by Ping An Insurance is personal tax-excellent health insurance (universal), which includes two major responsibilities: medical insurance and personal account accumulation. If consumers want to insure, they can contact customer service at 955 1 1 for consultation. Extended data:
The tax priority identification code is a series of 18 digits. The "tax priority identification code" will be determined by the commercial health insurance information platform according to the principle of "one person, one bill and one yard" and sent to the insurance company, which will print it on the insurance policy as an important evidence for taxpayers' pre-tax deduction. Therefore, in the future, taxpayers need to provide "tax priority identification code" when deducting commercial health insurance expenses before tax. Individuals who purchase commercial health insurance without obtaining the "tax priority identification code" and purchase other insurance products do not enjoy the pre-tax deduction policy. The identification code of tax preference is the main basis for taxpayers to enjoy the tax preference of commercial health insurance. Simply put, whether taxpayers can enjoy tax benefits when purchasing health insurance products depends on whether the tax benefit identification code is marked on the policy. Usage of tax priority identification code: There are many commercial health insurance products on the market, and not all insurance products sold in the name of "commercial health insurance" can enjoy preferential treatment. Commercial health insurance that enjoys preferential tax policies is designed according to the principle of "giving priority to protection, reasonable pricing, balance of payments and low profit", which lowers the threshold of insurance claims, allows individuals to take out disease insurance, and includes many self-funded drugs for serious illness and serious illness into the scope of insurance claims. For those who have not made medical claims during the insurance period, some premiums can be transferred to personal accounts for accumulation, which can be used to purchase commercial health insurance after retirement and pay their own medical expenses. In order to make the preferential tax policies support the real "Huimin" commercial health insurance, the Insurance Regulatory Commission of State Taxation Administration of The People's Republic of China and China introduced the "Tax Priority Identification Code". Individuals purchase commercial health insurance products through insurance companies, and insurance companies exchange information with commercial insurance information platforms. According to the principle of "one person, one bill and one yard", the platform generates the tax preference identification code and sends it to the insurance company, which prints the tax preference identification code on the policy voucher. From July 20 17 1 day, the purchase of commercial health insurance can be deducted, with a maximum of 200 yuan per month and a maximum of 2,400 yuan per year. However, in order to get the deduction, taxpayers need to buy commercial health insurance that meets the requirements and obtain the "tax priority identification code". Many experts said that the commercial health insurance purchased before the implementation of the notice could not participate in the deduction because there was no "tax priority identification code".