A: According to Article 2 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 Promoting the Implementation of the Pilot Individual Income Tax Policy for Commercial Health Insurance nationwide (Caishui [2065438+07] No.39), taxpayers who apply the preferential tax policy for commercial health insurance refer to individuals who receive wages, salaries and remuneration for continuous labor services, as well as the income obtained by the owners of individual industrial and commercial households and investors of sole proprietorship enterprises engaged in the production and operation of individual industrial and commercial households and contracted lease operations of enterprises and institutions.
According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Implementation of Individual Income Tax Policy for Commercial Health Insurance (State Taxation Administration of The People's Republic of China AnnouncementNo. 17), the income from continuous labor remuneration mentioned in the Notice (Caishui [2017] No.39) refers to that individuals have provided services for the same unit for more than 3 months (including 3 months).
Q: Is it allowed to uniformly deduct the expenses of purchasing commercial health insurance products for employees by individuals or units when calculating the taxable income of individual income tax?
A: According to Article 1 of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission on Promoting the Implementation of the Pilot Policy of Individual Income Tax on Commercial Health Insurance nationwide (Caishui [20 17] No.39), the expenses for allowing individuals to purchase qualified commercial health insurance products from July17 will be charged before tax when calculating the taxable income of the current year (month). The cost of purchasing commercial health insurance products that meet the requirements for employees shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits. The limit deduction of 2400 yuan/year (200 yuan/month) exceeds the expense deduction standard stipulated in the individual income tax law.
Q: How do taxpayers who enjoy preferential tax policies for commercial health insurance obtain personal pre-tax deduction credentials?
A: According to Item (2) of Article 5 of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission on Promoting the Implementation of the Pilot Policy of Individual Income Tax on Commercial Health Insurance nationwide (Caishui [2065438+07] No.39), when an insurance company sells commercial health insurance products, it shall issue invoices and policy vouchers for individuals who purchase health insurance, indicating the product name and payment amount as evidence for personal pre-tax deduction.
According to Article 5 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Implementation of Individual Income Tax Policy for Commercial Health Insurance (State Taxation Administration of The People's Republic of China AnnouncementNo. 17 and No.2065438), insurance companies sell commercial health insurance products that meet the requirements, issue invoices and policy vouchers for individuals who purchase insurance in time, and indicate the tax priority identification code on the policy vouchers. If an individual purchases commercial health insurance without obtaining the tax preference identification code, the expenditure amount shall not be deducted before tax.
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