Can the medical insurance for serious illness undertaken by individuals in social security be deducted before tax?

Personal medical insurance for serious illness in social security cannot be deducted before personal income tax. According to China's "Regulations on the Implementation of Individual Income Tax Law", at present, only the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals can be deducted from taxpayers' taxable income. Serious illness medical insurance does not belong to the basic insurance category listed in the implementation regulations of the individual income tax law. Because there is no corresponding policy at present, it is not allowed to deduct before personal income tax.