论文部分内容阅读
问:对个人购买或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,是否准予在计算个人所得税应纳税所得额时扣除?答:根据《财政部国家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》(财税[2017]39号)第一条规定,自2017年7月1日起,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
Q: Is it allowed to deduct the amount of taxable income from personal income tax if the individual purchase or the unitary unit pays the employee for purchasing commercial health insurance products in accordance with the regulations? A: According to the "Notice of the China Insurance Regulatory Commission of the State Administration of Taxation on Applying Commercial Health Insurance Individuals Article 1 of the Circular on the Promotion of a Pilot Program of Income Taxes to Implementation Across the Country (Cai Shui [2017] No. 39) stipulates that as of July 1, 2017, expenditures on the purchase of conforming commercial health insurance products for individuals shall be allowed in the current year Month) to be taxable income tax deduction, deduction limit of 2400 yuan / year (200