欢迎扫描下方二维码关注： 二、扣除方式及主体 本人医药费用： 可以选择由本人或其配偶一方扣除 未成年子女医药费用: 可以选择由其父母一方扣除 *八味十 目前未将纳税人的父母及成年子女 医药费用纳入扣除范围 三、扣除时间 在次年汇算清缴时享受扣除 起止时间为医疗保障信息系统记录的医药费用 实际支出的当年。 四、留存备查资料 大病患者医药服务收费及医保报销相关票据原 件或复印件，或者医疗保障部门出具的纳税年 度医药费用清单等资料。 数据查询及操作指引 一、怎么查? 中与 | 国家医保服务平台 中华 | 生态 | 2 查本人: 手机下载"国家医保服务平台"APP,并注册、 登录、激活医保电子凭证后,通过首页的【查 询服务】版块点击【年度费用汇总查询】查询 大病医疗可扣除金额。 留索 下 年度医疗费) 年度个人自付总金额 个人自付是指由个人支付的属于基本医疗保险目录范围 内的费用，不包括目录范围外费用(即全自费费用)。 符合大病医疗个税抵扣政策金额 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，在80000元限额内据实扣除。 举个例子: 2024年，纳税人张某发生大病医疗费用，经查询"国家 医保 ...

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].