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财政部、国家税务总局、保监会三部门近日联合发布《关于开展商业健康保险个人所得税政策试点工作的通知》,宣布开展商业健康保险个人所得税政策试点。为确保商业健康保险个人所得税政策试点平稳实施,拟在各地选择一个中心城市开展试点工作。其中,北京、上海、天津、重庆四个直辖市全市试点,各省、自治区分别选择一个人口规模较大且具有较高综合管理能力的试点城市。点评北京大学财经法研究中心主任刘剑文表示,购健康险个税优惠出台或将起到类似调降证券交易印花税利好股市的作用,通过四两拨千斤的做
The Ministry of Finance, the State Administration of Taxation and the China Insurance Regulatory Commission (CIRC) jointly issued the “Notice on Piloting Individual Income Tax Policies on Commercial Health Insurance” and announced the pilot of the individual income tax policy on commercial health insurance. In order to ensure smooth implementation of the Pilot Individual Income Taxes on Commercial Health Insurance, it is proposed to select a central city for pilot projects. Among them, Beijing, Shanghai, Tianjin and Chongqing have piloted cities in four municipalities directly under the central government, and each province and autonomous region has selected a pilot city with a large population and a relatively high comprehensive management capacity. Comments Liu Jianwen, director of the Center for Finance and Economics Law of Peking University, said the purchase of health insurance tax preferential release or will play a similar reduction in securities trading stamp duty good stock market role,