热点问答丨大病医疗专项附加扣除

Core Viewpoint - The article discusses the key points regarding the "Special Additional Deduction for Major Medical Expenses" under the Individual Income Tax, emphasizing the eligibility criteria and deduction limits for taxpayers in Xiamen [1]. Policy Content - According to the State Council's notice, taxpayers can deduct the portion of medical expenses exceeding 15,000 yuan after insurance reimbursement, up to a limit of 80,000 yuan during the annual tax settlement [1]. Frequently Asked Questions - Q1: Medical expenses for the taxpayer's parents are not eligible for deduction [3]. - Q2: Both spouses can claim their medical expenses separately, with a combined maximum deduction limit of 160,000 yuan [4]. - Q3: Expenses incurred at private hospitals can qualify for the deduction if they are included in the medical insurance settlement system [5]. - Q4: Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [6]. - Q5: Medical expenses for minor children can be deducted by either parent [7]. - Q6: Medical expenses incurred at the end of one year and settled in the next year are considered as expenses of the year they are settled [8]. - Q7: The "deductible threshold" is set at 15,000 yuan, and the maximum deduction limit is 80,000 yuan, with the excess being deductible [9].