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Notice of the Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission on Launching a Pilot Program of Individual Income Tax Policies for Commercial Health Insurance
[Expired]
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财政部、国家税务总局、保监会关于开展商业健康保险个人所得税政策试点工作的通知
[失效]
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| Notice of the Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission on Launching a Pilot Program of Individual Income Tax Policies for Commercial Health Insurance | | 财政部、国家税务总局、保监会关于开展商业健康保险个人所得税政策试点工作的通知 |
| (No. 56 [2015] of the Ministry of Finance) | | （财税[2015]56号） |
| The public finance departments (or bureaus) and local taxation bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government and the local offices of the China Insurance Regulatory Commission (“CIRC”): | | 各省、自治区、直辖市财政厅（局）、地方税务局、保监局： |
| To implement the spirit of the Several Opinions of the State Council on Promoting the Development of the Health Industry (No. 40 [2013], State Council), with the approval of the State Council, you are hereby notified of the following matters on launching a pilot program of individual income tax policies for commercial health insurance: | | 为贯彻落实《国务院关于促进健康服务业发展的若干意见》（国发〔2013〕40号）精神，经国务院批准，现就开展商业健康保险有关个人所得税政策试点工作有关问题通知如下： |
I. The expenditures of individuals in the regions covered by the pilot program on purchasing eligible commercial health insurance products shall be allowed as pre-tax deductibles in the calculation of the taxable income of the year (or month) individual income tax, and such deductibles shall not exceed 2,400 yuan per year (or 200 yuan per month). The expenditures of enterprises and public institutions in the regions covered by the pilot program on eligible commercial health insurance products purchased in a unified manner for their employees shall be included in individual employees' salaries and wages as if individual employees purchased such insurance, and pre-tax deductions shall be made as per the aforesaid limit.
．．．．．． | | 一、对试点地区个人购买符合规定的商业健康保险产品的支出，允许在当年（月）计算应纳税所得额时予以税前扣除，扣除限额为2400元/年（200元/月）。试点地区企事业单位统一组织并为员工购买符合规定的商业健康保险产品的支出，应分别计入员工个人工资薪金，视同个人购买，按上述限额予以扣除。
．．．．．． |
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