1. "Notice of the State Council on Issuing the Interim Measures for Special Additional Deductions for Individual Income Tax" (Guofa [2018] No. 41): "Article 11 Within a tax year, any taxpayer-related expenses related to basic medical insurance Relevant medical expenses, if the personal burden after deducting medical insurance reimbursement (referring to the self-pay part within the scope of the medical insurance catalog) exceeds 15,000 yuan, the taxpayer will deduct it according to the actual amount within the 80,000 yuan limit when handling the annual settlement. .

Article 12 The medical expenses incurred by the taxpayer can be deducted by the taxpayer himself or his spouse; the medical expenses incurred by the minor children can be deducted by one of their parents.

The medical expenses incurred by taxpayers and their spouses and minor children shall be deducted separately according to the provisions of Article 11 of these Measures.

Article 13 Taxpayers shall retain medical service charges and medical insurance reimbursements. The original (or copy) of relevant bills and other materials shall be provided for reference. The medical insurance department shall provide patients with the inquiry service of their annual medical expense information recorded in the medical insurance information system. ”

II. “Revisions of the State Administration of Taxation.” Announcement" (State Administration of Taxation Announcement [2022] No. 7): "Article 3 The calculation time for taxpayers to enjoy special additional deductions that meet the regulations are: (3) Major illness medical treatment. Medical expenses recorded in the medical security information system The year of actual expenditure.

Article 17 To enjoy special additional deductions for serious illness medical treatment, taxpayers must report the patient’s name, ID card type and number, relationship with the taxpayer, and the total amount of medical expenses related to basic medical insurance. , personal self-pay amounts within the scope of the medical insurance catalog and other information

Taxpayers need to keep for reference: originals or copies of bills related to medical service charges for serious illness patients and medical insurance reimbursement, or documents issued by the medical insurance department. List of medical expenses for the tax year and other information.

”