On December 22, 2018, the State Council publicly released the "Interim Measures for Special Additional Deductions for Personal Income Tax" (hereinafter referred to as "Measures"). The "Measures" stipulate special additional deductions for personal income tax, which refer to 6 special additional deductions for children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and support for the elderly provided for in the Individual Income Tax Law. This article will answer some questions about medical deduction for serious illness.

Q:	What is the deduction scope and standard of serious illness medical treatment?
A:	Within a taxable year,  a taxpayer's individual payment for medical  expenses above RMB 15,000, which excludes the medical insurance reimbursement (namely, the part of payments made on his/her own within the scope of the medical insurance directory), shall be deducted to the extent of RMB 80,000 per year based on the actual situation when the taxpayer makes final settlement for individual income tax.
Q:	How do taxpayers know the amount of payment made on their own which is deductible for serious illness?
A:	At present,  National Healthcare  Security Administration has provided an internet query service to the public. Taxpayers participating in basic medical insurance can check the accumulated amount of payment made by themselves in 2019 after deducting medical insurance reimbursement through the national medical insurance service platform APP.
Q:	What should taxpayers pay attention to when they enjoy the special  additional deduction of serious illness medical treatment?
A:	When a taxpayer sees a doctor, he / she should keep medical service charges and medical insurance reimbursement bills for future reference. Meanwhile, the taxpayer can inquire for the medical expenses of prior year through the medical security management information system of the medical security department.
Q:	Can the taxpayer who receives medical treatment in a private hospitals enjoy medical deduction for serious illness?
A:	For private hospitals included in the medical security settlement system,  as long as the taxpayer's medical expenses can be reflected and collected in the medical insurance system, the taxpayer's expenses related to basic medical insurance can be deducted according to regulations.
Q:	Whether the serious illness medical expenses of the taxpayer’s spouse and children can be deducted before tax?
A:	The medical expenses  incurred by  taxpayers  can be deducted by themselves or their spouse;  the medical expenses incurred by minor children can be deducted by their parents. Medical expenses incurred by taxpayers, their spouses and minor children may be deducted separately according to the provisions.
Q:	If the husband and wife have serious illness medical treatment expenditure at the same time, and want to deduct full amount against the husband’s taxable income, is the deduction limit RMB160,000?
A:	Both husband and wife have eligible medical expenses for serious diseases. They can choose to deduct them from the husband's side.  The maximum deduction limit is 80000 yuan per person, and the total maximum deduction limit is 160000 yuan.