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 it 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.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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 that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals who are obligated to withhold and remit 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.