The scope of special additional deductions for serious illness medical treatment must be the taxpayer's cumulative personal burden exceeding 15,000 yuan after deducting medical insurance reimbursements, and the taxpayer shall be within the 80,000 yuan limit when handling annual settlement. Deduction based on actual circumstances. When making special deductions for serious illness medical treatment, you can choose to have it deducted by yourself or one of your spouses. Medical expenses incurred by minor children will be deducted from the tax amount of one parent.

Extended information:

1. What is "critical illness medical insurance"

The so-called "critical illness medical insurance" is a supplement to the basic medical insurance for urban and rural residents. The accumulated medical expenses incurred during the year exceeding the maximum payment limit of basic medical insurance can also be partially or fully paid through critical illness medical insurance. In other words, after being reimbursed by basic medical insurance, qualified medical expenses that need to be borne by the individual can be reimbursed a second time.

2. What diseases are covered by "Critical Disease Medical Insurance"

Some people may ask, since it is "Critical Disease Medical Insurance", what serious diseases are covered? The former Ministry of Health's New Rural Cooperative Medical Insurance major medical insurance It started from disease types, including 22 diseases such as childhood leukemia and congenital heart disease. This time, the critical illness medical insurance uses the occurrence of high medical expenses as the criterion for defining "critical illness", and does not specifically refer to specific diseases. This standard of defining "serious illness" based on the level of medical expenses, compared with defining "serious illness" based on the condition of the disease, has wider coverage and more beneficiaries.

3. Which group of people does “Critical Illness Medical Insurance” protect?

The “Critical Illness Medical Insurance” covers two types of participants: urban residents’ medical insurance and New Rural Cooperative Medical Insurance (co-operative). protector. In other words, people who have not participated in any social security, as well as those who participate in the employee medical insurance system or enjoy public medical care, cannot enjoy critical illness medical insurance benefits. In addition, individuals do not need to pay additional premiums for critical illness insurance, and the funds required for insurance are allocated from the basic medical insurance for urban residents and the new rural cooperative medical insurance fund. In principle, the higher the medical expenses, the greater the reimbursement.

4. How much can be reimbursed by "critical illness insurance"

In terms of defining the standards for critical illness insurance, various places have different approaches. Taking Changsha City in Hunan Province as an example, the city will include medical expenses exceeding 100,000 yuan and less than 200,000 yuan into critical illness insurance. This part of the medical expenses will be reimbursed at a ratio of 60%. For example, if an insured person suffers a serious illness and spends 150,000 yuan. The part within 100,000 yuan will be reimbursed according to the basic medical insurance for urban and rural residents; the excess 50,000 yuan will be included in the serious illness insurance. Reimbursed according to 60, you can reimburse 50,000 yuan × 60 =30,000 yuan.

Legal basis: "Interim Measures for Special Additional Deductions for Personal Income Tax"

Article 11 Within a tax year, medical expenses incurred by taxpayers related to basic medical insurance shall be deducted from the medical insurance After reimbursement, the accumulated personal burden (referring to the self-payment within the scope of the medical insurance catalog) exceeding 15,000 yuan will be deducted by the taxpayer within the limit of 80,000 yuan when handling annual settlement. Article 12 The medical expenses incurred by a taxpayer can be deducted by himself or his spouse; the medical expenses incurred by a minor child can be deducted by one of his parents.

The medical expenses incurred by taxpayers, their spouses, and minor children shall be deducted separately in accordance with the provisions of Article 11 of these Measures. Article 14 The taxpayer or his/her spouse uses personal housing loans from commercial banks or housing provident funds to purchase housing in China for themselves or their spouses, either alone or jointly. , based on the standard fixed deduction of 1,000 yuan per month, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a one-time deduction for interest on their first home loan.

The term “first-home loan” as mentioned in these Measures refers to a home loan that enjoys the first-home loan interest rate for purchasing a home.