The tax priority identification code is determined by the commercial health insurance information platform through the principle of one person, one bill and one yard, and then the identification code printed on the policy by the insurance company is used as the only certificate for the insured to deduct before tax. Tax priority identification codes mainly include sickness insurance and medical insurance. Moreover, the commercial health insurance policy must have a tax priority identification code, with which you can enjoy normal taxation, generally in the upper right corner of the policy.
The following policies have tax priority identification codes:
1, tax excellent health insurance. It is a kind of insurance introduced by insurance companies according to national regulations. In essence, it belongs to one-year medical insurance+universal account, which allows the insured to insure against illness and guarantee renewal. In the upper right corner of the tax premium health insurance policy, you can see the tax premium identification code, which is a string of 18 digits. The insured can deduct tax with the tax preference identification code;
2. Tax deferred pension insurance. It belongs to the endowment insurance that can help the insured to delay paying taxes, that is to say, the state temporarily does not collect taxes to delay the tax of the insured in endowment insurance until the insured retires and receives the money.
3. Enterprise annuity. It is a kind of endowment insurance established by enterprises for employees, but not all enterprises have it. It belongs to the voluntary purchase of enterprise employees. Insured persons with enterprise annuity can also be used for tax deduction, and this part of tax deduction does not need to be applied by themselves, and the enterprise unit will help.
Commercial insurance tax credit is mainly applicable to the following five categories of people:
1, working-class people, such as employees of the company, who have corresponding fixed units;
2, to some units to do consulting or design services for more than three months;
3. Owners of individual industrial and commercial households buy it for themselves, and it is also suitable for employees and employees;
4. Owners of enterprises and institutions contracting and leasing;
5. Sole proprietorship and partnership investors buy for themselves.
To sum up, the tax preferential identification code refers to the digital identification code that is issued to the insurance company and printed on the policy voucher after being audited by the commercial health insurance information platform in accordance with the principle of "one person, one single code" in order to ensure the uniqueness, authenticity and validity of the tax preferential commercial health insurance policy.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fourth.
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.