| Notice of the Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission on Implementing the Pilot Program of Individual Income Tax Policies for Commercial Health Insurance | | 财政部、国家税务总局、保监会关于实施商业健康保险个人所得税政策试点的通知 |
| (No. 126 [2015] of the Ministry of Finance) | | （财税〔2015〕126号） |
| The public finance departments (bureaus) and local taxation bureaus of allprovinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local offices of the China Insurance Regulatory Commission (“CIRC”); and Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，各保监局，新疆生产建设兵团财务局： |
| In accordance with the spirit of the executive meeting of the State Council,in accordance with the relevant requirements of the Notice of the Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission on Implementing the Pilot Program of Individual Income Tax Policies for Commercial Health Insurance (No. 56 [2015], Ministry of Finance), you are hereby notified of the relevant issues concerning the implementation of the pilot program of individual income tax policies for commercial health insurance as follows: | | 根据国务院常务会议精神，按照《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》（财税〔2015〕56号）有关要求，现将实施商业健康保险个人所得税政策试点工作的有关事项通知如下： |
| I. Issues concerning pilot areas | | 一、关于试点地区问题 |
| The pilot areas where the individual income tax policies for commercial health insurance are implemented are: | | 实施商业健康保险个人所得税政策的试点地区为： |
| (1) Beijing Municipality, Shanghai Municipality, Tianjin Municipality and Chongqing Municipality | | （一）北京市、上海市、天津市、重庆市。 |
| (2) Shijiazhuang City of Hebei Province, Taiyuan City of Shanxi Province, Hohhot City of Inner Mongolia Autonomous Region, Shenyang City of Liaoning Province, Changchun City of Jilin Province, Harbin City of Heilongjiang Province, Suzhou City of Jiangsu Province, Ningbo City of Zhejiang Province, Wuhu City of Anhui Province, Fuzhou City of Fujian Province, Nanchang City of Jiangxi Province, Qingdao City of Shandong Province, Zhengzhou City (including Gongyi City) of Henan Province, Wuhan City of Hubei Province, Zhuzhou City of Hunan Province, Guangzhou City of Guangdong Province, Nanning City of Guangxi Zhuang Autonomous Region, Haikou City of Hainan Province, Chengdu City of Sichuan Province, Guiyang City of Guizhou Province, Qujing City of Yunnan Province, Lhasa City of Tibet Autonomous Region, Baoji City of Shaanxi Province, Lanzhou City of Gansu Province, Xining City of Qinghai Province, Yinchuan City (excluding the counties under its jurisdiction) of Ningxia Hui Autonomous Region, and Korla City of Xinjiang Uygur Autonomous Region. | | （二）河北省石家庄市、山西省太原市、内蒙古自治区呼和浩特市、辽宁省沈阳市、吉林省长春市、黑龙江省哈尔滨市、江苏省苏州市、浙江省宁波市、安徽省芜湖市、福建省福州市、江西省南昌市、山东省青岛市、河南省郑州市（含巩义市）、湖北省武汉市、湖南省株洲市、广东省广州市、广西壮族自治区南宁市、海南省海口市、四川省成都市、贵州省贵阳市、云南省曲靖市、西藏自治区拉萨市、陕西省宝鸡市、甘肃省兰州市、青海省西宁市、宁夏回族自治区银川市（不含所辖县）、新疆维吾尔自治区库尔勒市。 |
| II. Issues concerning commercial health insurance product specifications and several administration issues | | 二、关于商业健康保险产品规范及若干管理问题 |
| “Eligible commercial health insurance” as mentioned in the Document No. 56 [2015] of the Ministry of Finance means the health insurance products that meet the following conditions and developed by insurance companies by reference to the Framework Guidelines for Health Insurance Products involving Individual Tax Preferencesand the Model Clauses thereof (see Annex): | | 财税〔2015〕56号文件所称符合规定的商业健康保险，是指保险公司参照个人税收优惠型健康保险产品指引框架及示范条款（附件）开发的、符合下列条件的健康保险产品： |
| (1) Health insurance products shall adopt the universal insurance mode under which there are guarantee functions and minimum guaranteed income accounts are established, which includes two insurance liabilities, namely, medical insurance and personal account accumulation. The individual accounts of the insured shall be administered and maintained by the insurance companies where the insured purchase the insurance products. | | （一）健康保险产品采取具有保障功能并设立有最低保证收益账户的万能险方式，包含医疗保险和个人账户积累两项责任。被保险人个人账户由其所投保的保险公司负责管理维护。 |
| (2) The insured shall be taxpayers who are aged 16 or above, but under the statutory retirement age. Insurance companiesshall not refuse to insure the insured for his or her past medical history, and shall guarantee the renewal of insurance. | | （二）被保险人为16周岁以上、未满法定退休年龄的纳税人群。保险公司不得因被保险人既往病史拒保，并保证续保。 |
(3) The scope of the guarantee liabilities of medical insurance shall include the self-paid fees within the payment scope of the basic medical insurance funds payable at the place where the insured is covered by medical insurance and the expenses beyond the scope of payment of certain basic medical insurance funds, and the scope, proportion and quota of reimbursement of expenses shall be determined by the insurance companies themselves according to the characteristics of specific products.
．．．．．． | | （三）医疗保险保障责任范围包括被保险人医保所在地基本医疗保险基金支付范围内的自付费用及部分基本医疗保险基金支付范围外的费用，费用的报销范围、比例和额度由各保险公司根据具体产品特点自行确定。
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