这很简单。您可以下载国家医保服务平台 App，或者打开微信、支付宝的国家医保 服务平台小程序,点击首页"年度费用汇 总查询",就可以看到了。 - 注意哦 这里的"年度费用总额"和"年度个人 自付总金额"分别对应个人所得税App中大 病医疗专项附加扣除需填写的"医药费用总 金额"和"个人负担金额",可以提前记下 来，方便申报填写。 欢迎扫描下方二维码关注： 〈 国家医保服务平台 ( ( ) .. 0) C > 改革试点城市 年度费用 | | | @ 〈结算汇总查 姓 名 STEAL #4 年度费用总督 听起来挺方便的,那怎么 申报大病医疗专项附加扣 除呢? 跟着我做起来吧! 登录个人所得税App。在首页"专项附加扣 除"模块点击"我要填报"-"大病医疗"。选 择扣除年度"2024",点击"确认",认真阅 读提示框中的内容,按照要求提前准备好相关资 料,点击"准备完毕,进入填报"。 （滑动查看更多） 大病医疗信息填写 中报方式 基本信用 医疗信息 | 本人信息 手机号码 电子邮箱 联系地址 大病医疗信息填写 大病医疗填报提示 在一个纳税年度内,纳税人发生的 基本医保相关的医药费用支出,扣费 黑报销后个人负担（打度 ...

Core Viewpoint - The article discusses the tax deduction rules for housing loan interest, medical expenses, children's education, and childcare for taxpayers in China, emphasizing the conditions under which these deductions can be claimed and the limits associated with them [2][3][4]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct housing loan interest if they or their spouse have a personal housing loan for a first home in China, with a maximum deduction period of 240 months [2]. - Unmarried taxpayers can deduct the interest solely by themselves, while married taxpayers can choose to deduct it by one spouse or split it equally [3]. - Only one first home loan interest deduction is allowed per taxpayer in a tax year [3]. Group 2: Medical Expense Deduction - Taxpayers can deduct medical expenses exceeding 15,000 yuan incurred in a tax year after insurance reimbursements, with a maximum limit of 80,000 yuan [3]. - Medical expenses can be deducted by either the taxpayer or their spouse, and expenses for minor children can be deducted by one parent [3]. Group 3: Children's Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child in full-time education, with the option to choose which parent claims the deduction [4]. - The deduction applies to various educational stages, including preschool, primary, secondary, and higher education [4]. Group 4: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old for childcare expenses [4].

Core Viewpoint - The article discusses the tax deduction policy for major medical expenses in China, specifically focusing on the eligibility criteria and the process for taxpayers to claim deductions for out-of-pocket medical expenses exceeding a certain threshold. Summary by Sections Medical Expense Deduction Policy - Taxpayers can deduct the portion of their out-of-pocket medical expenses that exceeds 15,000 yuan, with a maximum deduction limit of 80,000 yuan during annual tax settlement [9][12][17]. How to Query Deductible Amounts - Taxpayers can check their eligible amounts for major medical expense deductions by logging into the "National Medical Insurance Service Platform" and accessing the "Annual Expense Summary Query" section [4][8]. Filing for Deductions - To file for the major medical expense deduction, taxpayers must enter the "Special Additional Deductions" module in the Personal Income Tax APP and select the relevant year for their claims [10][11]. Specific Cases and Clarifications - Medical expenses incurred by a taxpayer's minor children can be deducted by either parent, but expenses for the taxpayer's parents are not currently eligible for deduction [13]. - If both spouses have eligible medical expenses, they can choose to deduct all expenses under one spouse's name, with a combined maximum deduction limit of 160,000 yuan [14]. - Medical expenses that span across tax years are calculated based on the settlement date of the medical expenses [15]. - Expenses from private hospitals can qualify for deductions if they are included in the medical insurance settlement system [16]. - Non-hospital medical expenses can also be deducted as long as they meet the criteria of exceeding 15,000 yuan in out-of-pocket costs [17].

Core Viewpoint - The article discusses the common questions regarding the special additional deduction for serious illness medical expenses, focusing on the relationship between the "deductible threshold" and the deduction limit, as well as eligibility for deductions for family members' medical expenses [2][3]. Group 1: Deduction Threshold and Limits - The deductible threshold for taxpayers is set at 15,000 yuan, meaning that only the medical expenses exceeding this amount can be deducted, up to a limit of 80,000 yuan [3][4]. - Taxpayers can choose to deduct medical expenses incurred by themselves or their spouses, and for minor children, deductions can be calculated separately for each parent [5]. Group 2: Family Medical Expenses - If both spouses have qualifying serious illness medical expenses, they can choose to deduct the expenses under the husband's name, with each having a maximum deduction limit of 80,000 yuan, totaling a maximum of 160,000 yuan [6]. - Medical expenses incurred by the taxpayer's parents are not eligible for tax deductions under the current regulations [7]. Group 3: Cross-Year Medical Expenses - For medical expenses incurred at the end of one year and settled at the beginning of the next year, the deduction is based on the settlement date, meaning it will be considered as a medical expense for the following year [10]. Group 4: Private Hospital Expenses - Expenses incurred at private hospitals can qualify for the serious illness medical deduction if they are recorded in the medical insurance settlement system [11]. Group 5: Important Considerations - Taxpayers should retain original or copied receipts for medical service charges for verification purposes when claiming deductions [12]. - Taxpayers can also check their previous year's medical expenses through the medical insurance management information system to ensure they meet the deduction criteria [13].

2024年度个人所得税综合所得汇算清缴将于6月30日截止，厦门税务针对纳税人提出的有关" 大病医疗专项附加扣除 "咨询较多的热 点问题进行整理，一起来看看吧~ 欢迎扫描下方二维码关注： 政策内容 根据《国务院关于印发个人所得税专项附加扣除暂行办法的通知》（国发〔2018〕41号）第十一条规定，在一个纳税年度内，纳税 人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计 超过15000元 的部分，由纳 税人在办理年度汇算清缴时，在 80000元限额内 据实扣除。 提问 Qustions 解答 Answers & Q 1.纳税人父母的大病医疗支出，是否可以在纳税人税前扣除？ 答： 目前未将纳税人父母纳入大病医疗扣除范围。 Q 2.夫妻同时有大病医疗支出，想全部都在男方扣除，扣除限额是16万吗？ 答： 夫妻两人同时有符合条件的大病医疗支出，可以选择都在男方扣除，扣除限额分别计算， 每人 最高扣除限额为 8万元 ， 合计 最高扣 除限额为 16万元 。 Q 3.在私立医院就诊是否可以享受大病医疗专项附加扣除？ 答： 对于 纳入医疗保障结算系统的私立医院 ，只要纳税人看病的支出 ...

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for serious illness medical expenses during the annual personal income tax settlement process for the year 2024 [1]. Group 1: Tax Deduction Policy - Taxpayers can deduct the portion of medical expenses exceeding 15,000 yuan that they personally paid after insurance reimbursement, up to a limit of 80,000 yuan during the annual settlement [2]. Group 2: Steps for Claiming the Deduction - Step 1: Log into the personal income tax app, select "Special Additional Deductions," choose "Serious Illness Medical," and confirm the deduction year [3]. - Step 2: Confirm personal information and proceed after reading the prompts [5]. - Step 3: Fill in medical information, including the total medical expenses and personal burden amounts, and confirm the relationship with the patient [7]. - Step 4: Choose the declaration method, either self-declaration or through the withholding agent, and submit the information [9][10]. Group 3: Documentation and Verification - Taxpayers must retain original or photocopied receipts related to medical services and reimbursements, as tax authorities may verify the information at any time [12].