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(一)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,单位负担部分应当实名计入个人工资薪金明细清单,视同个人购买,并自购买产品次月起,在不超过200元/月的标准内按月扣除。一年内保费金额超过2400元的部分,不得税前扣除。以后年度续保时,按上述规定执行。个人自行退保时,应及时告知扣缴单位。个人相关退保信息保险公司应及时传递给税务机关。
(1) The unit unified organization buys the employee or the unit and the individual jointly pay for the purchase of the commercial health insurance products complying with the stipulations, the part of the unit burden shall be included in the personal wage and salary list in real name, which shall be treated as an individual purchase, and from the next month after the purchase of the product, In less than 200 yuan / month standard monthly deduction. Within one year the amount of premium over 2,400 yuan, may not be deducted before tax. After the annual renewal, according to the above provisions. Individuals surrender their own insurance, should promptly notify withholding units. Personal insurance surrender insurance company should be promptly passed to the tax authorities.