Health notice of tax preferential health insurance

A benefits: reduce out-of-pocket medical expenses and personal taxes.

What are the benefits of purchasing tax-excellent health insurance strongly supported by national policies? According to experts, there are two advantages. One is to obtain medical insurance and reduce out-of-pocket medical expenses; Second, the cost of purchasing tax-excellent health insurance can be deducted before tax, which reduces the tax burden.

"This policy is an ice-breaking policy system for personal income tax." Jia Chunqi, head of the taxation department of Tongzhou District Local Taxation Bureau in Beijing, said that the original personal income tax preferential policies for insurance were mainly for basic old-age insurance and basic medical insurance purchased by individuals, and there were few personal income tax preferential policies for commercial insurance. The introduction of tax-excellent health insurance indicates that individuals can also get tax benefits when purchasing commercial insurance.

The reporter learned that the tax-excellent health insurance products were specially designed by the China Insurance Regulatory Commission and have been transformed into semi-public welfare products. The original intention of this policy is to promote the improvement of people's health level with market rules, and to incite the development of commercial health insurance market with tax policies, which is also an important measure to implement the requirements of "building a healthy China and integrating health into various policies".

Jia Chunqi introduced that commercial health insurance is an insurance product that takes the physical condition of the insured as the insurance target, and ensures that the insured will compensate for direct expenses and indirect losses and pay certain medical expenses when the insured suffers from diseases and accidental injuries, mainly including disease insurance, medical insurance, income security insurance and long-term care insurance. At present, tax-excellent health insurance products mainly include sickness insurance and medical insurance.

"70% employees of Sunshine Life Insurance Beijing Branch have purchased tax-excellent health insurance", Ding Zhe of Sunshine Life Insurance Co., Ltd. Beijing Branch told reporters that the pre-tax deduction policy of personal income tax for commercial health insurance is a policy that benefits the people and the people. The CIRC limits the profits of commercial health insurance, which are very thin. Insurance companies actively responded to the call of the state and assumed some social welfare responsibilities. He said that commercial health insurance is an effective supplement to social insurance. Individuals who purchase tax-excellent health insurance products, in the case of hospitalization, the proportion of expenses and insurance benefits in the social security name is 100%, the proportion of expenses and insurance benefits outside the social security name is 80%, and the general reimbursement ratio is not less than 90%, and the low part makes up the difference. That is to say, after the individual is insured, the out-of-pocket proportion of this part of medical expenses will not be higher than 10%, which greatly reduces the burden of the insured.

"The biggest advantage of tax-excellent health insurance products is to use two accounts, namely, medical health insurance account and personal universal account, so that buyers can have health protection and realize savings accumulation, which is the double guarantee of' today+tomorrow'." Ding Zhe introduced that after the insured is insured, part of the premium will be used as the risk premium of medical insurance, and the rest will all go into the personal universal account to realize long-term accumulation, and the insurance company will not charge any account management fee. According to the national regulatory requirements, when the annual simple payout ratio of tax-excellent health insurance is lower than 80%, the insurance company will also return the difference to the personal universal accounts of all insured persons. After the insured retires, the personal general account can be used for the insured to purchase commercial health insurance and personal medical expenses.

Simply put, if the insured needs hospitalization before retirement, then the medical and health insurance account will play a role, and apply for different insurance coverage according to different symptoms, with an annual insurance coverage of 200,000 yuan. At the same time, the personal universal account also has a process of income appreciation. Personal universal account adopts the method of daily interest calculation and monthly compound interest calculation, with interest calculation once a day and compound interest once a month, and compound interest 12 times a year. According to the accounting of Sunshine Life Insurance Company, at present, the annualized income settlement rate of the company's personal universal insurance is 5%, and the minimum guaranteed interest rate is 2.5%.

Ding Zhe also said that another major advantage of tax-excellent health insurance is that the insurance contract of tax-excellent health insurance provides for renewal of insurance, and people with previous diseases can also apply for insurance. At present, the industry standard is that the insured can renew their insurance until retirement age, that is, men are 60 years old and women are up to 55 years old. Sunshine Life's health tax premium products can be insured for a longer period of time. If you take out insurance before 465,438+0 years old, your protection can be extended to 75 years old, and if you take out insurance after 465,438+0 years old, your protection can be extended to 65 years old. In other words, tax-excellent health insurance can cover the age group with the highest incidence and the highest medical expenses.

"The personal income tax policy for commercial health insurance has been extended from the pilot areas to the whole country. For individuals who purchase commercial health insurance, the benefits are unquestionable. " Wang Wengang, the general manager of Shoujia Tax Agency, made a simple estimate for us: the expenses of individuals purchasing tax-excellent health insurance products are allowed to be deducted before tax when calculating taxable income in the current year (month), and the deduction limit is 2,400 yuan/year (200 yuan/month), which is equivalent to raising the maximum deduction of personal income tax expenses to 3,700 yuan.

B purchase: three types of people are suitable for purchase.

The reporter found in the interview that not all commercial health insurance products can enjoy the pre-tax deduction of personal income tax. According to the Notice on Promoting the Pilot Policy of Personal Income Tax for Commercial Health Insurance to the Whole Country (Caishui [2065438+07] No.39, hereinafter referred to as Document No.39), the commercial health insurance that can enjoy the preferential policy of personal income tax is a health insurance product developed by insurance companies with reference to the guiding framework and demonstration clauses of personal tax preferential health insurance products. If it meets certain conditions, the product needs to be reported to the CIRC for approval according to the procedures stipulated in the Insurance Law. The words "personal tax excellent type" are generally included in the names of tax excellent health insurance products of various insurance companies.

"At present, 23 insurance institutions in Beijing, including Taikang Pension, Sunshine Life Insurance and PICC Health Insurance, have obtained the business qualifications to carry out commercial health insurance that can enjoy preferential personal income tax policies." Fu Chunjiang, deputy director of the Tax Administration Division I of Beijing Local Taxation Bureau, reminded taxpayers that after knowing which products belong to tax-excellent health insurance products, they should pay attention to the scope of taxpayers who apply tax-excellent health insurance tax preferential policies, including: individuals who get income from wages and salaries and continuous labor remuneration, as well as individual industrial and commercial owners, investors of sole proprietorships, individual partners of partnerships and contractors who get income from the production and operation of individual industrial and commercial households. Among them, the income from continuous labor remuneration refers to the income obtained by individuals who provide services for the same unit for more than 3 months (including 3 months). Generally, it refers to "wage earners", "people who receive remuneration for labor services" and "self-employed". These groups of people can deduct up to 2,400 yuan (200 yuan/month) a year before personal income tax when purchasing tax-excellent health insurance products.

According to the existing protection items and needs of buyers, there are three types of health insurance products that meet the requirements, which are applicable to people who are willing to reimburse medical expenses borne by individuals after reimbursement of public medical care or basic medical insurance; People who are willing to reimburse specific large medical expenses borne by individuals after reimbursement of public medical care or basic medical insurance; Persons who have not participated in free medical care or basic medical insurance and are willing to reimburse medical expenses borne by individuals.

How to buy tax-excellent health insurance is the most concerned issue for many taxpayers. Ding Zhe said that each insurance company has different sales methods. Taxpayers who want to buy tax-excellent health insurance can call the company's customer service telephone for consultation. In addition, how to choose the right product among many tax-excellent health insurance products? He suggested that taxpayers should focus on the scope of product protection before taking out insurance. As far as Sunshine Life Insurance Company is concerned, there are two tax-excellent health insurance products, A and D, for taxpayers to choose from. These two products have their own characteristics. Product A has a wide range of support and good extensibility, covering nearly 98.5% of drugs outside the current social security catalogue. New drugs developed or imported in the future can be reimbursed as long as they are not included in the negative list. Different from product A, product D lists which drugs can be paid on the market, which is relatively less plastic, so the risk premium is lower. After taxpayers choose tax-excellent health insurance products, different rates are applicable according to different age groups. With the growth of age, the premium will be increased every five years, and the price will remain unchanged for five years. Payment methods are divided into annual payment and monthly payment.

For example, the reporter now wants to insure Sunshine A tax-excellent health insurance products, corresponding to the age of 16 to 25, the applicable premium is 489 yuan/year, and the monthly expenses that can be deducted before personal income tax are 48912 = 40.75 yuan. After three years, at the age of 27, the premium will be applicable to the age of 26-30, 709 yuan/year, and the monthly fee that can be deducted before personal income tax is 70912 = 59.08 yuan. According to the premium amount table provided by Sunshine Life Insurance Co., Ltd., the applicable premium for people aged 46 to 50 is 3039 yuan/year, and the applicable premium for people aged 50 and above is higher.

In particular, it should be reminded that eligible people must obtain the tax preferential identification code to enjoy the tax preferential when purchasing tax preferential health insurance products. When taxpayers purchase this kind of insurance, the system will automatically give them the tax preferential identification code as the basis for enjoying the tax preferential policies. "The tax priority identification code is the main certificate for the tax authorities to handle personal income tax preferential business for taxpayers. After the taxpayer participates in the insurance, it can be approved once without monthly approval. " Jia Chunqi said that whether an insurance product can enjoy the pre-tax deduction policy of personal income tax mainly depends on whether it can obtain the tax preferential identification code when purchasing.

C tax deduction: it should be declared in time after purchase.

Generally speaking, the premium for taxpayers to buy tax-excellent health insurance is borne by individuals, but in actual operation, there are many cases in which enterprises buy tax-excellent health insurance for employees. According to Fu Chunjiang, in the actual treatment, there may be two situations: one is that individuals directly purchase tax-excellent health insurance products and provide the policy certificate number to the withholding unit in time. The other is that enterprises purchase tax-excellent health insurance products for individuals in a unified way and hand over the insurance list information to insurance companies. According to "Announcement on Promoting the Implementation of Individual Income Tax Policy for Commercial Health Insurance", the unit purchases tax-excellent health insurance products for employees in a unified way, which is regarded as an individual purchase. The amount of insurance purchased by the unit for each employee is included in his salary and salary, and is deducted monthly before tax within the standard of 2,400 yuan/year (200 yuan/month).

Deng Yong, director of the Income Tax Department of State Taxation Administration of The People's Republic of China City, China, reminded taxpayers that once they buy insurance, they should submit invoices, insurance policies and other documents to the financial department of the unit where they work or pay labor remuneration as soon as possible in order to enjoy the pre-tax deduction policy. In addition, individual industrial and commercial households that adopt the approved tax calculation method can also enjoy this policy. As long as the owners of individual industrial and commercial households submit the information form to the competent tax authorities in time after purchasing insurance.

Taxpayers who purchase tax-excellent health insurance mainly have the following three situations:

First, individuals with withholding agents purchase tax-excellent health insurance on their own, and the unit is unified as an employee organization, or the unit and the individual share the burden. When filling in the individual income tax withholding report or the annual individual income tax return for a specific industry, the withholding agent shall also fill in the "other" column of the "pre-tax deduction items" of the return.

Among them, if an individual purchases tax-excellent health insurance on his own, he shall provide the policy certificate to the withholding agent in time, and the withholding agent shall deduct it before tax according to law and shall not refuse. Individuals who obtain wages and salaries in two or more places in China and purchase commercial health insurance by themselves can only choose to deduct them in one place.

If an individual fails to renew or surrender his insurance, he shall notify the withholding agent to terminate the pre-tax deduction of tax-excellent health insurance in the month of non-renewal or surrender.

Second, individual industrial and commercial owners, investors of sole proprietorship enterprises, individual partners of partnership enterprises, and contractors of enterprises and institutions should fill in the Pre-tax Deduction Amount of Tax Premium Health Insurance (which should indicate the pre-tax deduction amount of Commercial Health Insurance) in the column of "Other expenses that are allowed to be deducted" when reporting and filling in the Annual Report, and also fill in the Pre-tax Deduction List of Commercial Health Insurance. Taxpayers who fail to renew or surrender their insurance shall terminate the pre-tax deduction of commercial health insurance on their own in the current month.

Third, the owners of individual industrial and commercial households, investors of sole proprietorship enterprises, individual partners of partnership enterprises and contractors of enterprises and institutions who have been approved to collect individual income tax can also apply this preferential policy after submitting a detailed list of pre-tax deductions for commercial health insurance to the competent tax authorities, and the competent tax authorities will reduce their taxable income or taxable amount accordingly according to procedures. Taxpayers who fail to renew or surrender their insurance shall promptly notify the competent tax authorities to terminate the pre-tax deduction of commercial health insurance.

The tax authorities suggest that taxpayers who have purchased tax-excellent health insurance cannot enjoy preferential policies if they fail to complete the declaration process as required. Fu Chunjiang said that because the tax authorities and the insurance regulatory authorities have not established information sharing at present, the tax authorities cannot obtain and compare the taxpayer's insurance information in time. Therefore, taxpayers can enjoy the pre-tax deduction of personal income tax when purchasing tax-preferential health insurance, mainly relying on taxpayers to voluntarily report to the tax authorities according to regulations after obtaining the tax-preferential identification code.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.