据报道，国家税务总局纳税服务司近日表示，由于大病医疗保险金不属于个人所得税法实施条例里列举的基本保险类，且目前未有相应的政策规定，因此，不允许在个人所得税前扣除，需要并入个人当期的工资、薪金收入，计征个税。

According to the report,The state administration of taxation, tax services department has said,Due to the medical treatment of a serious illness insurance does not belong to the individual income tax in the implementation regulations are the basic insurance class,And at present no corresponding policies and regulations,so,Don't allow personal income tax deduction in before,Need merges into personal current salary/Salary income,Assessment of tax.

　　站在法律的角度考虑，对大病医疗保险金缴纳个税，确实没有错。对税务部门来说，按政策执行，也不存在任何问题。

Standing in the legal point of view,Medical treatment of a serious illness insurance gold to pay tax,Do not wrong.It to the tax authorities,According to the policy implementation,Don't have any problem.

　　但是，有法律依据，是否就意味着这项政策是科学、合理、符合国情呢，是否体现了以民为本、执政为民的理念呢？

but,Has a legal basis for,Does that mean the policy is science/reasonable/Accord with national conditions?,Whether reflects the people for this/The concept of power for the people "?

　　众所周知，大病险是国家为了更好地解决老百姓看病贵问题，专门出台的一种医疗保险政策。这项政策的出台，不仅能够确保老百姓生了大病后能够得到及时医治，而且可以有效避免因病致贫、因病返贫现象的发生。

As is known to all,Large seepage path is a country in order to better solve the problem of your people to see a doctor,Special on a medical insurance policy.The policy come on stage,Can not only ensure that people born after a serious illness can receive timely care,And can effectively avoid become financially-difficult/The occurrence of the phenomenon of poverty due to illness.

　　也正因为如此，国家不仅鼓励企业和员工及时足额地缴纳大病险，而且通过一定的政策手段，要求企业必须为员工缴纳大病险。应当说，无论是企业还是员工，目前都对大病险有了比较正确的认识，也能够按规定及时足额缴纳大病险。

Also because of this,Countries not only encourage enterprises and employees to pay big time and in the seepage path,And through certain policy means,Require companies to pay for the employees large seepage path.To say,Whether enterprise or staff,At present all of the seepage path is correct understanding,Can also according to the provisions of pay of full specified amount in large seepage path.

　　现在的问题是，在企业、员工都能逐步接受这项政策的同时，相关政策如何配套，如何将这项政策更好地贯彻落实下去，也是一个十分重要的问题。

The question now is,In the enterprise/Employees can gradually accept the policy at the same time,Relevant policy how to form a complete set,How will the policy to better implement the go,Is also a very important problem.

　　就拿大病医疗保险金缴纳个税问题来说，既然国家对这项政策有明确规定和要求，将这项政策作为基本医疗保险制度的补充和延伸，为什么有关方面不能顺应形势要求，也对相关税收政策作出调整与完善，将大病医疗保险金也纳入到免缴个人所得税的范畴呢？

Take medical treatment of a serious illness insurance gold to pay tax for problems,Since the country to the policy have clear regulations and requirements,Will the policy as the basic of system of medical treatment insurance supplement and extension,Why can't conform to the requirements on the situation,Also the related tax policy to adjust and perfect,The medical treatment of a serious illness insurance also into the category of individual income tax exemption from it?

　　虽然个人所得税法尚不能对大病医疗保险金免征个税提供支撑，不能随意对大病医疗保险金免征个人所得税，但是，按照现行管理体制和立法机制，财政部、国家税务总局等相关职能部门也有调整和完善政策的权利，可以通过行政立法、行政规章等方式，对这项政策作出补充和完善，而不必死守法规、死守条例。类似方式，在中国的立法体制、执行行为当中，其实是很多的。比如，出口退税政策的调整、给需要扶持的行业予以免税等。即便部委调整政策的权力不够、力度不够，也可以由国务院直接发布相关规定、相关政策。

Although the individual income tax is not for medical treatment of a serious illness insurance shall be exempted from tax to provide support,Don't feel free to medical treatment of a serious illness insurance shall be exempted from individual income tax,but,According to the current management system and mechanism of legislation,The ministry of finance/State administration of taxation and other related functional departments also have the right to adjust and perfect the policy,Can through the administrative legislation/Administrative rules and regulations, etc,To make the policy supplement and complete,And don't have to defend to the laws and regulations/Defend to the regulations.A similar manner,In China's legislative system/Implementation of behavior,It is a lot of.Such as,The tax reimbursement for export policy adjustment/To need support of the industry to be free, etc.Even if the ministries and commissions adjustment policy power is not enough/Is not strong enough,Can also directly by the state council issued by relevant regulations/policies.

　　说白了，大病医疗保险金是否可以免缴个人所得税，关键不在法律是否允许，而在相关职能部门是否有以人为本的意识。实际上，按照这些年财政收入的增长速度，大病医疗保险所缴纳的个人所得税，实在是微不足道。相反，如果能够对这部分税收予以减免，不仅对员工来说是一种关心，对企业缴纳大病险的积极性也是一种调动，其作用可谓四两拨千斤。

Frankly speaking,Medical treatment of a serious illness insurance could free of individual income tax,The key is not law whether to allow,And in the related functional departments have people-oriented consciousness.In fact,According to these fiscal revenue growth,Medical treatment of a serious illness insurance pay personal income tax,There is very little.instead,If to this part of the tax shall be reduced or exempted,Not only for employees is a concern,To the enterprise to pay big the seepage path of enthusiasm is also a kind of transfer,Its role is four two dial one thousand jins.

　　中国的税收制度，在经济快速发展、社会急速转型中，已经越来越暴露出滞后和不适应的弱点。特别是与民生关系密切的税收制度，包括个人所得税、企业所得税等，都需要大力度改革。如何通过改革，使税收制度更好地适应经济社会发展要求、适应广大人民群众生活变化的要求、促进社会进步与繁荣，需要有关方面和立法机构认真研究与思考。像大病医疗保险金缴个税这种缺乏时代感的税收制度，应当赶快改革，越快越好，越早越好。（谭浩俊）

China's tax system,The rapid development of the economy/Rapid transformation in society,Already more and more exposed lag and does not adapt the weakness.Especially with the livelihood of the people closely linked to the tax system,Including the individual income tax/Enterprise income tax,All need big efforts to reform.How to through the reform,Make the tax system to better adapt to the requirements of economic and social development/To adapt to the broad masses of the people life change requirements/Promote social progress and prosperity,Needs to be concerned with and legislative study and thinking.As medical treatment of a serious illness insurance payment of tax this lack of modern tax system,Should hurry up reform,The sooner the better,The sooner, the better.(TanHaoJun)