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国家税务总局:大病医疗保险金须缴个税

福建人力资源和社会保障网 http://www.fjhrss.com 2013/2/5 10:46:47

     国家税务总局纳税服务司2月4日表示,按照规定,个人缴纳的大病医疗保险金不能在个人所得税税前扣除,须缴个税。

     纳税服务司近日再度通过官方网站对近期纳税咨询热点做出解答。有纳税人咨询个人缴纳的大病医疗保险金是否可以在个人所得税税前扣除?纳税服务司表示,单位为个人缴付和个人缴付的基本养老保险费、基本医疗保险费、失业保险费、住房公积金,从纳税义务人的应纳税所得额中扣除。

     纳税服务司同时表示,大病医疗保险金不属于个人所得税法实施条例里列举的基本保险类,由于目前未有相应的政策规定,因此不允许在个人所得税前扣除,需要并入个人当期的工资、薪金收入,计征个税。

     另外有纳税人咨询企业为员工缴纳年金应如何缴纳个人所得税?纳税服务司称,对于企业年金的个人缴费部分,不得在个人当月工资、薪金计算个人所得税时扣除。

     但企业缴费计入个人账户的部分是个人因任职或受雇而取得的所得,属于个人所得税应税收入,在计入个人账户时,应视为个人一个月的工资、薪金,不扣除任何费用,按照“工资、薪金所得”项目计算当期应纳个人所得税款,并由企业在缴费时代扣代缴。

     对企业按季度、半年或年度缴费的,在计税时不得还原至所属月份,均作为一个月的工资、薪金,不扣除任何费用,按照适用税率计算扣缴个人所得税。

    对因年金设置条件导致的已经计入个人账户的企业缴费不能归属个人的部分,其已扣缴的个人所得税应予以退还。

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