(1) Health insurance products adopt the universal insurance method with the guarantee function and the minimum guaranteed income account, which includes two responsibilities: medical insurance and personal account accumulation. The personal account of the insured is managed and maintained by the insurance company where the insured is located.

(2) The insured is a taxpayer over 16 years old and under the statutory retirement age. An insurance company shall not refuse insurance coverage because of the insured's past medical history, and guarantee renewal of insurance coverage.

(three) the scope of medical insurance coverage includes the out-of-pocket expenses within the scope of payment of the basic medical insurance fund where the insured person is located and some expenses outside the scope of payment of the basic medical insurance fund. The scope, proportion and amount of expense reimbursement shall be determined by each insurance company according to the specific product characteristics.

(4) The same health insurance product may have different insurance amounts according to the different conditions of the insured, and the specific lower limit of the insurance amount shall be stipulated by the China Insurance Regulatory Commission.

(five) health insurance products adhere to the principle of "guaranteed profit", and the simple payout ratio of medical insurance is lower than the prescribed proportion, and the insurance company shall return the difference between the actual payout ratio and the prescribed proportion to the insured's personal account.

Personal income tax commercial insurance refers to individuals who receive wages, salaries and continuous labor remuneration, as well as individual industrial and commercial owners, investors of sole proprietorship enterprises, individual partners of partnership enterprises and contracted tenants who obtain income from the production and operation of individual industrial and commercial households.

From July 1 2007, the expenses that individuals are allowed to purchase qualified commercial health insurance products are deducted before tax according to the annual maximum limit of 2,400 yuan.

Handling conditions: applicable to people, * * * There are four types of people who can apply this policy:

(1) Individuals who receive wages, salaries and remuneration for continuous services;

(two) taxpayers who have obtained income from the production and operation of individual industrial and commercial households;

(three) individual industrial and commercial owners who have obtained the income from contracting and leasing operations for enterprises and institutions;

(4) sole proprietorship investors, partnership partners and contractors.

Among them, individuals who have obtained continuous labor remuneration refer to individuals who have provided labor services for the same unit for more than 3 months (including 3 months).