Can social security large medical insurance be deducted before tax?

Can social security large medical insurance be deducted before tax?

The Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that:

Article 35 The basic social insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium, maternity insurance premium and housing accumulation fund paid by an enterprise for its employees in accordance with the scope and standards stipulated by the relevant competent department of the State Council or the provincial people's government are allowed to be deducted.

Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.

Article 36 Except for the personal safety insurance premiums paid by enterprises for employees in special industries in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by enterprises for investors or employees shall not be deducted.

What are the scope of reimbursement for employee's serious illness medical insurance?

The reimbursement scope of medical insurance for serious illness of employees mainly includes the following points:

1. Malignant tumor therapy: radiotherapy for malignant tumors, including chemotherapy for malignant tumors, interventional anti-tumor therapy, isotope anti-tumor therapy and traditional Chinese medicine anti-tumor therapy;

2. Treatment of severe mental illness: schizophrenia, epilepsy with mental disorder, obsessive-compulsive disorder, mania, mental retardation with mental disorder, paranoid psychosis and depression;

3, severe uremia outpatient hemodialysis, peritoneal dialysis treatment;

4. Anti-rejection therapy after renal transplantation.

Can social security large medical insurance be deducted before tax? To sum up, generally speaking, the company's social security large medical expenses can not be deducted before tax. As long as some basic medical expenses can be deducted before tax, the business expenses paid by the company for employees cannot be deducted before tax. If you have any comments on Mr. Bian Xiao's explanation, you are welcome to ask questions on our website.