| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 93 [2015]) | | （2015年第93号） |
| Announcement on Issues concerning the Administration of Tax Collection for the Implementation of the Pilot Program of Individual Income Tax Policies for Commercial Health Insurance | | 关于实施商业健康保险个人所得税政策试点有关征管问题的公告 |
| In order to implement the Notice of the Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission on Conducting the Pilot Program of Individual Income Tax Policies for Commercial Health Insurance (No. 126 [2015], Ministry of Finance),the issues concerning the administration of tax collection for the pilot program of individual income tax policies for commercial health insurance are hereby announced as follows: | | 为贯彻落实《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》（财税〔2015〕126号），现就商业健康保险个人所得税政策试点有关征管问题公告如下： |
| I. The expenditures for the purchase of eligiblecommercial health insurance products by individuals in pilot areas may be deducted to the extent of the amounts actually incurred before the payment of individual income tax in accordance with the standards as prescribed in the Document No. 126 [2015] of the Ministry of Finance. The expenditures for the purchase of other commercial health insurance products by individuals in pilot areas shall not be deducted before the payment of individual income tax. | | 一、试点地区个人购买符合规定的商业健康保险产品支出，可以按照财税〔2015〕126号文件规定的标准在个人所得税前据实扣除。试点地区个人购买其他商业健康保险产品的支出不得税前扣除。 |
| II. Where the individuals with withholding agents purchase on their own, entities uniformly purchase for their employees, or entities and individuals jointly purchase eligible commercial health insurance products, the withholding agents shall, when filling out a Report Form for Withholding and Paying Individual Income Tax or theAnnual Individual Income Tax Return for Specific Industries, fill the amounts of individuals' expenditures for the purchase of commercial health insurance deducted during the current period in the “Others” column under the “Pre-tax Deduction” item, and, at the same time, fill outa Detailed Statement on the Pre-tax Deductions ofCommercial Health Insurance (see the Annex). | | 二、有扣缴义务人的个人自行购买、单位统一组织为员工购买或者单位和个人共同负担购买符合规定的商业健康保险产品，扣缴义务人在填报《扣缴个人所得税报告表》或《特定行业个人所得税年度申报表》时，应将当期扣除的个人购买商业健康保险支出金额填至税前扣除项目“其他”列中，并同时填报《商业健康保险税前扣除情况明细表》（见附件）。 |
| The individuals that purchase eligible commercial health insurance products shall provide the withholding agents with the policies and certificates in a timely manner. | | 其中，个人自行购买符合规定的商业健康保险产品的，应当及时向扣缴义务人提供保单凭证。 |
| III. When individual industrial and commercial households, contractors or lessees of enterprises or public institutions, investors of individual sole-proprietorship or partnership enterprises fill out an Individual Income Tax Return for Income from Production and Business Operation (Table A) during the filing of prepayment of the individual income tax return or fill out an Individual Income Tax Return for Income from Production and Business Operations (Table B) during the filing of annual individual income tax return, they shall fill the amounts of expenditures for the purchase of eligible commercial health insurance products on their own which have been deducted before the payment of individual income tax in the “Deducted Expenses of Investors” lines thereof, and, at the same time, fill out a Detailed Statement on the Pre-tax Deductions ofCommercial Health Insurances. | | 三、个体工商户业主、企事业单位承包承租经营者、个人独资和合伙企业投资者自行购买符合规定的商业健康保险产品支出，预缴申报填报《个人所得税生产经营所得纳税申报表（A表）》、年度申报填报《个人所得税生产经营所得纳税申报表（B表）》时，应将税前扣除的支出金额填至“投资者减除费用”行，并同时填报《商业健康保险税前扣除情况明细表》。 |
IV. Insurance companies shall, when selling commercial health insurance products, indicate tax preference identification codes on the policies eligible for tax preferences.
．．．．．． | | 四、保险公司销售商业健康保险产品时，应在符合税收优惠条件的保单上注明税优识别码。
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