我国商业健康保险的税收政策问题研究
发布时间：2018-08-05 15:46
【摘要】：我国第一笔商业健康保险源于上世纪80年代初期,发展至今,尚处于初期阶段,虽然发展空间巨大,但是国内保险市场却显示健康保险的发展始终不温不火。从国外发达国家的发展经验来看,税收优惠是保险业界公认的商业健康保险发展的“助推器”。而从我国国情来看,对健康保险给予税收优惠,支持健康保险介入医疗体制改革和鼓励健康保险的发展创新,有利于健康保险市场的发展繁荣,也有利于促进我国多层次医疗保障体系的形成。本文的写作目的是从税收政策的角度出发,结合商业健康保险的特点以及我国建立多层次医疗保障体系的具体国情,提出适合我国国情的商业健康保险税收优惠政策。 本文是保险学与财政学的融合性研究,根据两学科的不同特点,试图将二者结合,研究出适合我国发展的商业健康保险税收政策。文中从经济学角度入手,分析税收对商业健康保险需求、供给以及均衡的影响,然后以共性推向个性,提出税收制度对商业健康保险市场的发展具有重要性。根据我国在商业健康保险税收制度方面存在的各种问题,以及结合发达国家在发展商业健康保险的过程中税收方面的实践经验和我国的具体国情,提出改革我国商业健康保险税收政策时应当考虑的因素以及相关的改革建议,以期为我国商业健康保险的发展尽绵薄之力。
[Abstract]:The first commercial health insurance in China originated in the early 1980s and is still in its initial stage. Although there is a huge space for development, the domestic insurance market shows that the development of health insurance is not always warm. From the development experience of foreign developed countries, tax preference is recognized as a booster for the development of commercial health insurance in the insurance industry. From the point of view of our country's national conditions, giving tax preference to health insurance, supporting health insurance to intervene in the reform of the medical system and encouraging the development and innovation of health insurance are conducive to the development and prosperity of the health insurance market. It is also conducive to the formation of a multi-level medical security system in China. The purpose of this paper is to put forward the preferential tax policy of commercial health insurance from the perspective of tax policy, combined with the characteristics of commercial health insurance and the specific situation of establishing a multi-level medical security system in China. This paper is a study of the integration of insurance and finance. According to the different characteristics of the two disciplines, this paper tries to combine the two to study the tax policy of commercial health insurance suitable for the development of our country. From the angle of economics, this paper analyzes the influence of taxation on the demand, supply and equilibrium of commercial health insurance, and then puts forward the importance of tax system to the development of commercial health insurance market. According to the various problems existing in the tax system of commercial health insurance in our country, as well as the practical experience of the developed countries in the process of developing commercial health insurance and the specific conditions of our country, This paper puts forward the factors that should be taken into account in reforming the tax policy of commercial health insurance in China and the relevant reform suggestions in order to contribute to the development of commercial health insurance in China.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.684;F812.42
本文编号：2166253
[Abstract]:The first commercial health insurance in China originated in the early 1980s and is still in its initial stage. Although there is a huge space for development, the domestic insurance market shows that the development of health insurance is not always warm. From the development experience of foreign developed countries, tax preference is recognized as a booster for the development of commercial health insurance in the insurance industry. From the point of view of our country's national conditions, giving tax preference to health insurance, supporting health insurance to intervene in the reform of the medical system and encouraging the development and innovation of health insurance are conducive to the development and prosperity of the health insurance market. It is also conducive to the formation of a multi-level medical security system in China. The purpose of this paper is to put forward the preferential tax policy of commercial health insurance from the perspective of tax policy, combined with the characteristics of commercial health insurance and the specific situation of establishing a multi-level medical security system in China. This paper is a study of the integration of insurance and finance. According to the different characteristics of the two disciplines, this paper tries to combine the two to study the tax policy of commercial health insurance suitable for the development of our country. From the angle of economics, this paper analyzes the influence of taxation on the demand, supply and equilibrium of commercial health insurance, and then puts forward the importance of tax system to the development of commercial health insurance market. According to the various problems existing in the tax system of commercial health insurance in our country, as well as the practical experience of the developed countries in the process of developing commercial health insurance and the specific conditions of our country, This paper puts forward the factors that should be taken into account in reforming the tax policy of commercial health insurance in China and the relevant reform suggestions in order to contribute to the development of commercial health insurance in China.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.684;F812.42
【参考文献】
相关期刊论文 前3条
1 李俊;;新医改背景下我国商业健康保险税收优惠政策简论[J];上海保险;2011年09期
2 李鸿敏;;国外商业健康保险的比较与启示[J];中国保险;2008年08期
3 李玉泉;;加快发展健康保险积极服务多层次医疗保障体系建设[J];中国保险;2012年03期
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