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| Notice of the Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission on Promoting Nationwide the Pilot Policies for Individual Income Tax on Commercial Health Insurance | | 财政部、税务总局、保监会关于将商业健康保险个人所得税试点政策推广到全国范围实施的通知 |
| (No. 39 [2017] of the Ministry of Finance) | | （财税〔2017〕39号） |
| The public finance departments (bureaus), local taxation bureaus, and all local offices of the China Insurance Regulatory Commission (“CIRC”)of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the 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、保监局，新疆生产建设兵团财务局： |
| As of July 1, 2017, thepilot policies for individual income tax on commercial health insurance shall be promoted nationwide. You are hereby notified of the relevant issues as follows: | | 自2017年7月1日起，将商业健康保险个人所得税试点政策推广到全国范围实施。现将有关问题通知如下： |
| I. Policy Contents | | 一、关于政策内容 |
| The expenditures of individuals on purchasing eligible commercial health insurance products shall be allowed as pre-tax deductibles in the calculation of the taxable income of the current year (or month), and such deductibles shall not exceed 2,400 yuan per year (or 200 yuan per month).The expenditures of entities 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. | | 对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）。单位统一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。 |
| Such deductibles not exceeding the limit of 2,400 yuan per year (or 200 yuan per month) shall be deducted after the statutory tax allowance in the Individual Income Tax Law is subtracted. | | 2400元/年（200元/月）的限额扣除为个人所得税法规定减除费用标准之外的扣除。 |
| II. Applicable Objects | | 二、关于适用对象 |
| “Taxpayers to which preferential tax policies for commercial health insurance apply” means individuals who obtain income from salaries and wages or obtain continuous income from remuneration for their personal services, as well as individual industrial and commercial households, sole proprietorships, partners of partnership enterprises, and contractors and lessees that obtain income from production and trade as individual industrial and commercial households or obtain income from the operations of enterprises and public institutions as contractors or lessees. | | 适用商业健康保险税收优惠政策的纳税人，是指取得工资薪金所得、连续性劳务报酬所得的个人，以及取得个体工商户生产经营所得、对企事业单位的承包承租经营所得的个体工商户业主、个人独资企业投资者、合伙企业合伙人和承包承租经营者。 |
| III. Norms and Conditions for Commercial Health Insurance Products | | 三、关于商业健康保险产品的规范和条件 |
| “Eligible commercial health insurance products” means the health insurance products developed by insurance companies by reference to the Framework Guidelines for Health Insurance Products involving Individual Tax Preferences and the Model Clauses thereof (see Annex) and meet the following conditions: | | 符合规定的商业健康保险产品，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（见附件）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 established, which include 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 purchases 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, and under the statutory retirement age. Insurance companies shall 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。 |
| (4)Different insurance amounts may be set for a same health insurance product according to different circumstances of the insured. The specific minimum insured amount shall be provided by the CIRC. | | （四）同一款健康保险产品，可依据被保险人的不同情况，设置不同的保险金额，具体保险金额下限由保监会规定。 |
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