Chapter IV of the Interim Measures for Special Additional Deduction of Personal Income Tax has made relevant provisions on special additional deduction for serious illness medical treatment, which has been implemented since 20 19 1.
From 20 19 65438+ 10/month 1, taxpayers can enjoy six special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly.
Interim Measures for Special Additional Deduction of Personal Income Tax Chapter IV Serious illness medical treatment
Article 11 In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, which exceed 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
Twelfth medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by 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.
Thirteenth taxpayers should keep the original (or copy) of the bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system.