1. If an individual who obtains income from wages and salaries or continuous labor remuneration purchases health insurance products that meet the requirements by himself, he shall provide the withholding unit with the policy certificate in time. The withholding unit shall make monthly deduction within the standard of not exceeding 200 yuan/month from the next month when the individual submits the policy certificate. The part of the premium exceeding 2400 yuan within one year shall not be deducted before tax. The above provisions shall apply in the following year or in the subsequent period.
2, the unit unified organization for employees to buy or units and individuals * * * burden to buy in line with the provisions of the health insurance products, the part of the unit burden should be included in the detailed list of personal wages and salaries, as individuals to buy, and from the month after the purchase of products, within the standard of not more than 200 yuan/month monthly deduction. The part of the premium exceeding 2400 yuan within one year shall not be deducted before tax. The above provisions shall apply in the following year or in the subsequent period.
3. Qualified health insurance products purchased by individual industrial and commercial households, contracted business households of enterprises and institutions, sole proprietorship enterprises and partnership enterprises shall be deducted according to the facts within the standard of no more than 2,400 yuan/year. The part of the premium exceeding 2400 yuan within one year shall not be deducted before tax. The above provisions shall apply in the following year or in the subsequent period. It should be noted that there are many links and departments involved in the pre-tax deduction policy of personal income tax for commercial health insurance, and all relevant departments should cooperate closely to effectively implement the personal income tax policy for commercial health insurance. In addition, the purchase of commercial health insurance applicable to personal income tax preferential policies allows pre-tax deduction when calculating taxable income in the current year. The above information is for reference only. If necessary, it is recommended to consult the staff of the tax department or insurance company.