近(jin)日，2023年(nian)度(du)(du)個人(ren)所(suo)得稅綜合(he)所(suo)得匯(hui)算清繳又開始了。每(mei)年(nian)的3月(yue)1日至6月(yue)30日都(dou)是(shi)居民(min)個人(ren)辦理個稅年(nian)度(du)(du)匯(hui)算清繳的時(shi)(shi)間。2023年(nian)購買(mai)了稅優健康險的消費者，可以在此(ci)次辦理個稅年(nian)度(du)(du)匯(hui)算清繳時(shi)(shi)享受到(dao)對應的個稅抵扣。

    所謂稅(shui)優(you)(you)(you)(you)健(jian)(jian)康(kang)險(xian)(xian)(xian)(xian)，是一種既抵(di)(di)扣(kou)個(ge)稅(shui)又兼具健(jian)(jian)康(kang)保(bao)(bao)障的(de)保(bao)(bao)險(xian)(xian)(xian)(xian)，每年最多可(ke)抵(di)(di)稅(shui)額2,400元。稅(shui)優(you)(you)(you)(you)健(jian)(jian)康(kang)險(xian)(xian)(xian)(xian)于(yu)(yu)(yu)2015年5月就開始試點，并于(yu)(yu)(yu)2017年7月推廣至全國。但是此前在(zai)售的(de)稅(shui)優(you)(you)(you)(you)健(jian)(jian)康(kang)險(xian)(xian)(xian)(xian)產(chan)品(pin)(pin)僅為(wei)醫(yi)療(liao)險(xian)(xian)(xian)(xian)，產(chan)品(pin)(pin)形(xing)態較為(wei)單(dan)一，覆蓋人(ren)群(qun)也十分有限。2023年7月，國家金融監督(du)管(guan)理總局發布《關于(yu)(yu)(yu)適用商業健(jian)(jian)康(kang)保(bao)(bao)險(xian)(xian)(xian)(xian)個(ge)人(ren)所得稅(shui)優(you)(you)(you)(you)惠(hui)政策(ce)產(chan)品(pin)(pin)有關事項(xiang)的(de)通知》，在(zai)產(chan)品(pin)(pin)、投(tou)(tou)保(bao)(bao)人(ren)群(qun)和經營主(zhu)體(ti)等維(wei)度上實現優(you)(you)(you)(you)化擴容(rong)。目前可(ke)供消(xiao)費(fei)者(zhe)選擇(ze)的(de)產(chan)品(pin)(pin)形(xing)態包(bao)括醫(yi)療(liao)保(bao)(bao)險(xian)(xian)(xian)(xian)、長期護理保(bao)(bao)險(xian)(xian)(xian)(xian)和疾病保(bao)(bao)險(xian)(xian)(xian)(xian)等。監管(guan)部門同(tong)時(shi)還優(you)(you)(you)(you)化了個(ge)稅(shui)抵(di)(di)扣(kou)流程，個(ge)人(ren)消(xiao)費(fei)者(zhe)憑借(jie)投(tou)(tou)保(bao)(bao)后生成的(de)“稅(shui)優(you)(you)(you)(you)識(shi)別(bie)碼(ma)”，在(zai)個(ge)人(ren)所得稅(shui)APP上辦理個(ge)稅(shui)年度匯算(suan)清繳時(shi)在(zai)相應條目下輸入(ru)“稅(shui)優(you)(you)(you)(you)識(shi)別(bie)碼(ma)”，即可(ke)完成個(ge)稅(shui)抵(di)(di)扣(kou)操(cao)作。

    稅(shui)優健(jian)康險(xian)(xian)(xian)中的醫(yi)療保(bao)(bao)(bao)險(xian)(xian)(xian)、長(chang)(chang)期(qi)護(hu)理(li)保(bao)(bao)(bao)險(xian)(xian)(xian)和疾(ji)病(bing)保(bao)(bao)(bao)險(xian)(xian)(xian)提供(gong)的保(bao)(bao)(bao)障(zhang)各有側重。醫(yi)療保(bao)(bao)(bao)險(xian)(xian)(xian)不限定病(bing)種(zhong)，保(bao)(bao)(bao)障(zhang)范圍廣，主(zhu)要對被保(bao)(bao)(bao)險(xian)(xian)(xian)人醫(yi)療費用按合同約(yue)定進行報銷(xiao)；長(chang)(chang)期(qi)護(hu)理(li)保(bao)(bao)(bao)險(xian)(xian)(xian)主(zhu)要側重為失能、失智(zhi)人群提供(gong)護(hu)理(li)保(bao)(bao)(bao)障(zhang)和一定經(jing)濟補償；疾(ji)病(bing)保(bao)(bao)(bao)險(xian)(xian)(xian)針對特定疾(ji)病(bing)，確診即賠，給予被保(bao)(bao)(bao)險(xian)(xian)(xian)人靈活支(zhi)配保(bao)(bao)(bao)險(xian)(xian)(xian)金的權(quan)利。醫(yi)療保(bao)(bao)(bao)險(xian)(xian)(xian)的保(bao)(bao)(bao)險(xian)(xian)(xian)期(qi)間(jian)或保(bao)(bao)(bao)證續(xu)保(bao)(bao)(bao)期(qi)間(jian)不低于3年，長(chang)(chang)期(qi)護(hu)理(li)保(bao)(bao)(bao)險(xian)(xian)(xian)和疾(ji)病(bing)保(bao)(bao)(bao)險(xian)(xian)(xian)的保(bao)(bao)(bao)險(xian)(xian)(xian)期(qi)間(jian)不低于5年。

    稅優(you)健康險除了能夠抵扣個稅，還將(jiang)既往(wang)癥人(ren)群(qun)，也就是(shi)在投(tou)保(bao)前患有糖尿病、高血(xue)壓、冠心病等疾病的人(ren)群(qun)納入稅優(you)醫療保(bao)險的承保(bao)范圍，允許保(bao)險公司針(zhen)對既往(wang)癥人(ren)群(qun)設置不同保(bao)障方案。這有利于提升消費者的健康保(bao)障水平和用戶保(bao)險服務體驗。

    消費者可以根據自(zi)身(shen)風(feng)險(xian)(xian)保(bao)障(zhang)需求(qiu)，結合自(zi)身(shen)收入(ru)情況按需購買(mai)稅(shui)(shui)優健(jian)康(kang)險(xian)(xian)。需要注(zhu)意(yi)的是，本年(nian)度投保(bao)的稅(shui)(shui)優健(jian)康(kang)險(xian)(xian)，可在次(ci)年(nian)辦理個人所得稅(shui)(shui)綜合所得匯算清繳時(shi)用于抵(di)稅(shui)(shui)。這意(yi)味著，如果今年(nian)購買(mai)稅(shui)(shui)優健(jian)康(kang)險(xian)(xian)，要等到明(ming)年(nian)才能(neng)抵(di)稅(shui)(shui)。

    資料來源：

     1.每日經濟新聞.買健康險也能抵扣個(ge)人所得稅(shui)！消費者還需注意什么？.2024-03-11 

     2.人民日報.稅優健康(kang)保險，保障水平在提升(sheng).2023-09-18