速通个税汇算 | 一图搞懂大病医疗专项附加扣除政策要点及操作指引

Core Viewpoint - The article discusses the tax deduction policy for major medical expenses in China, detailing how individuals can claim deductions on their personal income tax for medical expenses exceeding a certain threshold. Group 1: Tax Deduction Policy - Individuals can deduct the portion of their medical expenses that exceeds 15,000 yuan, up to a limit of 80,000 yuan, from their taxable income [8][15]. - The deductible amount is calculated based on the individual's out-of-pocket expenses for medical services covered by basic medical insurance [7][8]. Group 2: Claim Process - Taxpayers must log into the personal income tax app, navigate to the special additional deductions section, and select the major medical expenses option to begin the claim process [12][14]. - The process includes confirming personal information and selecting the corresponding tax year for the deduction [14][12]. Group 3: Example Calculation - An example illustrates that if an individual incurs total medical expenses of 100,000 yuan and their out-of-pocket expenses amount to 45,000 yuan, they can claim a deduction of 30,000 yuan after accounting for the 15,000 yuan threshold [9].