65438+February 65438+April, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the China Insurance Regulatory Commission issued the Notice on Launching the Pilot Work of Individual Income Tax Policy for Commercial Health Insurance (hereinafter referred to as the Notice), which clearly defined that the individual income tax policy for commercial health insurance was first implemented in 3 1 city, listed the specific conditions for allowing pre-tax deduction of commercial insurance, and explained the pre-tax deduction and collection. Personal purchase of commercial insurance expenses to deduct individual tax will be implemented on June 5438+ 10/0/.

At the beginning of May, the Ministry of Finance made it clear that the expenses of individuals purchasing compliant commercial insurance products can be deducted before paying personal income tax.

The pilot identified 3 1 city.

According to the circular, the pilot area for implementing individual income tax policy for commercial health insurance covers 3 1 city in 3 provinces (cities and autonomous regions) in China.

These cities are four municipalities directly under the central government, namely Beijing, Shanghai, Tianjin and Chongqing. In addition, each of the 27 provinces selected a city to carry out pilot projects, mostly provincial capital cities.

The 27 pilot cities are Shijiazhuang City, Hebei Province, Taiyuan City, Shanxi Province, Hohhot City, Inner Mongolia Autonomous Region, Shenyang City, Liaoning Province, Changchun City, Jilin Province, Harbin City, Heilongjiang Province, Suzhou City, Zhejiang Province, Ningbo City, Wuhu City, Anhui Province, Fuzhou City, Fujian Province, Nanchang City, Jiangxi Province, Qingdao City, Shandong Province, Zhengzhou City, Henan Province (including gongyi city), Wuhan City, Hubei Province, Zhuzhou City, Hunan Province and Guangzhou City, Guangdong Province. Chengdu, Sichuan, Guiyang, Guizhou, Qujing, Yunnan, Lhasa, Xizang Autonomous Region, Baoji, Shaanxi, Lanzhou, Gansu, Xining, Qinghai, Yinchuan, Ningxia Hui Autonomous Region (excluding counties under its jurisdiction) and Korla, Xinjiang Uygur Autonomous Region.

Clarify the conditions for tax reduction of commercial insurance

What commercial insurance expenses can be deducted before tax? The Notice lists five situations and three types of compliant commercial health insurance.

The so-called commercial health insurance that meets the requirements refers to the health insurance products that meet the following conditions and are developed by insurance companies with reference to the guiding framework and model clauses (annexes) of personal tax preferential health insurance products.

Specifically, (1) health insurance products adopt universal insurance methods with guaranteed functions and minimum guaranteed income accounts, including medical insurance and personal account accumulation. The personal account of the insured is managed and maintained by the insurance company where the insured is located.

(2) The insured is a taxpayer over 16 years old and under the statutory retirement age. An insurance company shall not refuse insurance coverage because of the insured's past medical history, and guarantee renewal of insurance coverage.

(three) the scope of medical insurance coverage includes the out-of-pocket expenses within the scope of payment of the basic medical insurance fund where the insured person is located and some expenses outside the scope of payment of the basic medical insurance fund. The scope, proportion and amount of expense reimbursement shall be determined by each insurance company according to the specific product characteristics.

(4) The same health insurance product may have different insurance amounts according to the different conditions of the insured, and the specific lower limit of the insurance amount shall be stipulated by the China Insurance Regulatory Commission.

(five) health insurance products adhere to the principle of "guaranteed profit", and the simple payout ratio of medical insurance is lower than the prescribed proportion, and the insurance company shall return the difference between the actual payout ratio and the prescribed proportion to the insured's personal account.

In addition, according to the different existing security items and security needs of the target population, the health insurance products that meet the requirements are divided into three categories, which are applicable to: 1. People who are willing to reimburse the medical expenses borne by individuals after reimbursement of free medical care or basic medical insurance; 2。 People who are willing to reimburse specific large medical expenses borne by individuals after reimbursement of public medical care or basic medical insurance; 3。 Persons who have not participated in free medical care or basic medical insurance and are willing to reimburse medical expenses borne by individuals.

Three situations of pre-tax deduction

According to the notice, the expenses of individuals purchasing qualified health insurance products in the pilot area will be deducted before personal income tax according to the limit standard of 2,400 yuan/year.

Specifically, when an individual purchases a health insurance product that meets the requirements, he should provide the policy certificate to the withholding unit in time, and the withholding unit will deduct it monthly from the month after the individual submits the policy certificate within the standard of not exceeding 200 yuan/month.

Unified organization by the unit for employees to buy health insurance products that meet the requirements or shared by units and individuals. The part borne by the unit, whose real name is included in the detailed list of personal wages and salaries, is regarded as an individual purchase, and will be deducted monthly within the standard of not exceeding 200 yuan/month from the next month when the product is purchased.

Owners of individual industrial and commercial households, contractors of enterprises and institutions, sole proprietorships and partnership investors who purchase qualified health insurance products on their own will be deducted according to the facts within the standard of no more than 2,400 yuan/year.

The above three situations are clear, and the part of the premium exceeding 2400 yuan within one year shall not be deducted before tax.

This notice shall be implemented as of June+10/October 1 day, 65438. Taxpayers who purchase qualified health insurance products shall enjoy the pre-tax deduction policy in accordance with the procedures specified in this notice.