Recently, the website of the Department of Taxation and Administration of the Ministry of Finance issued the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission on Piloting Personal Income Tax Policy for Commercial Health Insurance, which clarified the areas where the pilot personal income tax policy for commercial health insurance was launched, the product specifications and some management issues of commercial health insurance, the pre-tax deduction and collection of personal income tax, and the coordination of personal income tax policy collection and management.
The notice made it clear that the pilot areas for implementing the personal income tax policy for commercial health insurance are Beijing, Shanghai, Tianjin and Chongqing. And Shijiazhuang City in Hebei Province, Taiyuan City in Shanxi Province, Hohhot City in Inner Mongolia Autonomous Region, Shenyang City in Liaoning Province, Changchun City in Jilin Province, Harbin City in Heilongjiang Province, Suzhou City in Jiangsu Province, Ningbo City in Zhejiang Province, Wuhu City in Anhui Province, Fuzhou City in Fujian Province, Nanchang City in Jiangxi Province, Qingdao City in Shandong Province, Zhengzhou City in Henan Province (including gongyi city), Wuhan City in Hubei Province, Zhuzhou City in Hunan Province, Guangzhou City in Guangdong Province, Nanning City in Guangxi Zhuang Autonomous Region, Hainan. 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.
The pilot year of commercial health insurance tax policy is 2400 yuan. The following is the full text of the notice collected by Huadang Education Network:
Notice on Launching the Pilot Program of Individual Income Tax Policy for Commercial Health Insurance
Caishui [20 15]No. 126
All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, the Insurance Regulatory Bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the spirit of the executive meeting of the State Council, and in accordance with the relevant requirements of the Notice of the State Taxation Administration of The People's Republic of China China Insurance Regulatory Commission of the Ministry of Finance on Launching the Pilot Work of Personal Income Tax Policy for Commercial Health Insurance (Caishui [2065438+05] No.56), the relevant matters concerning the pilot work of Personal Income Tax Policy for Commercial Health Insurance are hereby notified as follows:
First, about the pilot areas.
The pilot areas for implementing the personal income tax policy of commercial health insurance are:
(1) Beijing, Shanghai, Tianjin and Chongqing.
(2) Shijiazhuang City in Hebei Province, Taiyuan City in Shanxi Province, Hohhot City in Inner Mongolia Autonomous Region, Shenyang City in Liaoning Province, Changchun City in Jilin Province, Harbin City in Heilongjiang Province, Suzhou City in Jiangsu Province, Ningbo City in Zhejiang Province, Wuhu City in Anhui Province, Fuzhou City in Fujian Province, Nanchang City in Jiangxi Province, Qingdao City in Shandong Province, Zhengzhou City in Henan Province (including gongyi city), Wuhan City in Hubei Province, Zhuzhou City in Hunan Province, Guangzhou City in Guangdong Province and Nanning City in Guangxi Zhuang Autonomous Region. 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.
Two, about commercial health insurance product specifications and some management issues.
Qualified commercial health insurance mentioned in Caishui [2065438+05] No.56 refers to the health insurance products developed by insurance companies with reference to the guiding framework and model clauses (annexes) of personal tax preferential health insurance products, which meet the following conditions:
(1) The health insurance product adopts the universal insurance method with guarantee function and minimum guaranteed income account, which includes two responsibilities: 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.
According to the different security items and needs of the target population, there are three types of health insurance products that meet the requirements, which are applicable to: 1. People who are willing to reimburse their own medical expenses after reimbursement of public medical care or basic medical insurance; 2. After reimbursement of free medical care or basic medical insurance, people who are willing to reimburse specific large medical expenses borne by individuals; 3. Persons who have not participated in free medical care or basic medical insurance and are willing to reimburse medical expenses borne by individuals.
Personal tax preferential health insurance products that meet the above conditions shall be reported to the CIRC for approval in accordance with the procedures stipulated in the Insurance Law.
Three, about the deduction and management of personal income tax
The expenses of individuals purchasing eligible health insurance products in the pilot areas shall be deducted before individual income tax according to the limit standard of 2,400 yuan/year, as follows:
(a) individuals who have obtained wages, salaries or continuous labor remuneration and purchase health insurance products that meet the requirements by themselves 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.
(II) The unit uniformly organizes the employees to purchase or the unit and the individual * * * jointly bear the purchase of health insurance products that meet the requirements. The real name of the part borne by the unit is included in the detailed list of personal wages and salaries, and it is regarded as an individual purchase, and it is deducted monthly within the standard of not exceeding 200 yuan/month from the month after the purchase of the products. 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) If the owners of individual industrial and commercial households, enterprises and institutions contract leasing operators, sole proprietorships and partnership investors purchase qualified health insurance products by themselves, they will be deducted according to the facts within the standard of not exceeding 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.
Four, on the individual income tax policy collection and management cooperation.
The pre-tax deduction policy of personal income tax for commercial health insurance involves many links and departments. All relevant departments in the pilot areas should perform their respective duties and cooperate closely to effectively implement the personal income tax policy for commercial health insurance.
(a) the financial and tax departments should do a good job in the publicity and interpretation of personal income tax preferential policies for health insurance, and optimize tax payment services.
(2) When selling commercial health insurance products, insurance companies shall issue invoices and policy certificates for individuals who purchase health insurance, indicating the product name, payment amount and other information as evidence of personal pre-tax deduction. Insurance companies should maintain real-time docking with the commercial health insurance information platform to ensure that the information is true and accurate.
(3) The withholding unit shall, in accordance with this notice and the relevant requirements of the tax authorities, conscientiously implement the pre-tax deduction policy for commercial health insurance when withholding and remitting personal income tax.
(4) Insurance companies or commercial health insurance information platforms shall provide the tax authorities with relevant information about personal purchase of health insurance, and cooperate with the tax authorities to compare and analyze the authenticity of taxpayers' pre-tax deductions, so as to prevent some taxpayers from abusing preferential tax policies and causing tax losses.
V. This notice shall be implemented as of 20 16+0+0. Taxpayers who purchase qualified health insurance products shall enjoy the pre-tax deduction policy in accordance with the procedures specified in this notice.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.