State Taxation Administration of The People's Republic of China: Personal income tax must be paid for medical insurance for serious illness. State Taxation Administration of The People's Republic of China Tax Service Department said yesterday that according to regulations, medical insurance for serious illness paid by individuals cannot be deducted before personal income tax, and they must pay individual tax. Recently, the Tax Service Department once again answered the hot topic of recent tax consultation through official website. Some taxpayers ask whether the medical insurance premium for serious illness paid by individuals can be deducted before personal income tax. The tax service department stipulates that the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers. At the same time, the tax service department said that the medical insurance premium for serious illness does not belong to the basic insurance category listed in the implementation regulations of the individual income tax law. Because there is no corresponding policy at present, it is not allowed to be deducted before personal income tax, and it needs to be incorporated into the personal salary income in the current period, and a tax is levied. In addition, some taxpayers asked enterprises how to pay personal income tax when paying annuities for employees. The tax service department stipulates that the individual contribution part of enterprise annuity shall not be deducted when calculating personal income tax for personal salary and salary in the current month. However, the part paid by the enterprise into the personal account is the income obtained by the individual because of his position or employment, which belongs to the taxable income of personal income tax. When the personal account is credited, it shall be regarded as one month's salary of the individual, without any deduction. Personal income tax payable in the current period is calculated according to the item of "income from wages and salaries" and withheld and remitted by the enterprise at the time of payment. If an enterprise pays fees quarterly, semiannually and annually, it shall not revert to the month in which it belongs, and it shall be regarded as one month's salary, without deducting any fees, and personal income tax shall be withheld and remitted at the applicable tax rate. If the part of the enterprise contributions that have been included in the personal account cannot be attributed to the individual due to the annuity setting conditions, the personal income tax withheld and remitted will be refunded.

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Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Interim Measures for Special Additional Deduction of Personal Income Tax Article 11 In a tax year, the medical expenses incurred by taxpayers related to basic medical insurance, after deducting the medical insurance reimbursement, the part that the personal burden (referring to the self-paid part within the scope of medical insurance catalogue) exceeds 15000 yuan, shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement. Interim Measures for Special Additional Deduction of Personal Income Tax Article 14 If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund alone or jointly to buy a house for himself or his spouse in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.