Special additional deductions Other precautions Medical expenses incurred by taxpayers can be deducted by themselves or their spouses, and medical expenses incurred by adult children can be deducted by their parents. The medical expenses incurred by taxpayers, their spouses and minor children shall be deducted separately in accordance with the provisions of Article 11 of these Measures. Taxpayers should keep the originals (or photocopies) of bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system. Patient's name, ID card type and number: fill in the patient's name, valid ID card name and number enjoying special additional deduction for serious illness medical treatment. Total medical expenses: the total medical expenses related to basic medical insurance recorded in the social medical insurance management information system. Personal burden amount: fill in the personal self-paid part after deducting medical insurance reimbursement in the basic medical insurance catalogue recorded by the social medical insurance management information system.
Legal basis: Article 2 of the Social Insurance Law of People's Republic of China (PRC) The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, etc., to guarantee citizens' right to receive material assistance from the state and society in case of old age, illness, industrial injury, unemployment and maternity.