What is commercial health insurance?
Commercial health insurance, referred to as commercial health insurance for short, takes the insured's body as the subject matter to ensure that the insured can get compensation for direct expenses or indirect losses caused by illness or accidents, including medical accident insurance, illness insurance, medical insurance, income protection insurance and long-term care insurance. Sickness insurance refers to insurance with the occurrence of diseases as the payment condition; Medical insurance refers to insurance with the occurrence of agreed medical treatment as the payment condition; Income security insurance refers to insurance that pays insurance benefits on the condition that income is interrupted or reduced due to accidental injury or illness; Long-term care insurance refers to insurance that requires care due to accidental injury or illness. Commercial health insurance for short.
Personal income tax deduction of commercial health insurance
According to the Notice on Extending the Pilot Policy of Individual Income Tax for Commercial Health Insurance to the Whole Country jointly issued by the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission, starting from July 1 day, 2007, the expenses for individuals to purchase commercial health insurance products according to regulations are allowed to be deducted before tax when calculating the taxable income of the current year (month), and the deduction limit is 2,400 yuan/year, that is, 200 yuan/month. That is, from July 1, the purchase of commercial health insurance can deduct a tax. Where the unit uniformly purchases commercial health insurance products for employees, the expenses that meet the requirements are also included in the employees' personal wages and salaries. It is regarded as an individual purchase and deducted according to the above limit.
According to the above regulations, if the employer pays commercial insurance for employees, the monthly taxable income = salary-five insurances and one gold -3500-200, which is calculated according to 200 yuan excluding tax and included in the monthly income. The overall development of commercial health insurance in China began with 1998. 1998 65438+On February 25th, the reform of social basic medical insurance system was launched in an all-round way, which provided an opportunity for the all-round development of commercial health insurance, and some units and individuals began to consider purchasing supplementary medical insurance. At the same time, the state encourages enterprises and individuals to participate in commercial insurance on the basis of basic medical insurance.
What is commercial health insurance?
Commercial health insurance, referred to as commercial health insurance for short, takes the insured's body as the subject matter to ensure that the insured can get compensation for direct expenses or indirect losses caused by illness or accidents, including medical accident insurance, illness insurance, medical insurance, income protection insurance and long-term care insurance. Sickness insurance refers to insurance with the occurrence of diseases as the payment condition; Medical insurance refers to insurance with the occurrence of agreed medical treatment as the payment condition; Income security insurance refers to insurance that pays insurance benefits on the condition that income is interrupted or reduced due to accidental injury or illness; Long-term care insurance refers to insurance that requires care due to accidental injury or illness. Commercial health insurance for short.
Personal income tax deduction of commercial health insurance
According to the Notice on Extending the Pilot Policy of Individual Income Tax for Commercial Health Insurance to the Whole Country jointly issued by the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission, starting from July 1 day, 2007, the expenses for individuals to purchase commercial health insurance products according to regulations are allowed to be deducted before tax when calculating the taxable income of the current year (month), and the deduction limit is 2,400 yuan/year, that is, 200 yuan/month. That is, from July 1, the purchase of commercial health insurance can deduct a tax. Where the unit uniformly purchases commercial health insurance products for employees, the expenses that meet the requirements are also included in the employees' personal wages and salaries. It is regarded as an individual purchase and deducted according to the above limit.
According to the above regulations, if the employer pays commercial insurance for employees, the monthly taxable income = salary-five insurances and one gold -3500-200, which is calculated according to 200 yuan excluding tax and included in the monthly income.