Answer: According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China Insurance Regulatory Commission of the Ministry of Finance on Extending the Pilot Policy of Personal Income Tax for Commercial Health Insurance to the Nationwide Implementation (Caishui [2017] No.39), the taxpayers who apply the preferential tax policy for commercial health insurance refer to individuals who get income from wages and salaries, continuous labor remuneration, as well as individual industrial and commercial owners and sole proprietorship enterprises who get income from the production and operation of individual industrial and commercial households and the contracted lease operation of enterprises and institutions.

According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China on Promoting the Implementation of Personal Income Tax Policy for Commercial Health Insurance (State Taxation Administration of The People's Republic of China Announcement No.20 17), the term "income from continuous labor remuneration" in the Notice (Caishui No.39 [20 17]) refers to the individual's continuous employment for more than 3 months (including 3 months).

Q: Is it allowed to deduct the expenses of purchasing commercial health insurance products that meet the requirements for employees by individuals or units in a unified way when calculating the taxable income of individual income tax?

Answer: According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China Insurance Regulatory Commission of the Ministry of Finance on Promoting the Pilot Policy of Personal Income Tax for Commercial Health Insurance to be Implemented Nationwide (Cai Shui [20 17] No.39), from July 20 1 July 71day, the expenses for individuals to purchase qualified commercial health insurance products are allowed in the current year (month). The expenses of purchasing commercial health insurance products that meet the requirements for employees by the unit should be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits. The limit deduction of 2400 yuan/year (200 yuan/month) is beyond the expense deduction standard stipulated in the individual income tax law.

Q: How can taxpayers who enjoy preferential tax policies for commercial health insurance obtain personal pre-tax deduction credentials?

Answer: According to Article 5 (2) of the Notice of the Ministry of Finance and the State Taxation Administration of The People's Republic of China Insurance Regulatory Commission on Promoting the Pilot Policy of Personal Income Tax on Commercial Health Insurance to be Implemented Nationwide (Caishui [2017] No.39), when selling commercial health insurance products, insurance companies should issue invoices and policy vouchers for individuals who purchase health insurance, indicating the product name and payment amount, and other information, as evidence for personal pre-tax deduction.

According to Article 5 of the Announcement of State Taxation Administration of The People's Republic of China on Promoting the Implementation of Personal Income Tax Policy for Commercial Health Insurance (State Taxation Administration of The People's Republic of China Announcement No.20 17), insurance companies sell commercial health insurance products that meet the requirements, issue invoices and policy vouchers for individuals who purchase insurance in time, and indicate the tax priority identification code on the policy vouchers. If an individual purchases commercial health insurance without obtaining the tax priority identification code, the expenditure amount shall not be deducted before tax.

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