關(guān)于完善個(gè)人稅收優(yōu)惠型健康保險(xiǎn)的思考

1、關(guān)于完善個(gè)人稅收優(yōu)惠型健康保險(xiǎn)的思考關(guān)于完善個(gè)人稅收優(yōu)惠型健康保險(xiǎn)的思考本文關(guān)鍵詞：稅收優(yōu)惠, 健康保險(xiǎn)，完善，思考關(guān)于完善稅收優(yōu)惠型健康保險(xiǎn)的思考本文簡(jiǎn)介：摘要 體系健 康保險(xiǎn)是構(gòu)建我國(guó)多層次醫(yī)療保障商業(yè)的重要有機(jī)部分，為社會(huì)保障 體制發(fā)揮著獨(dú)特發(fā)揮的系統(tǒng)和作用。但是令人遺憾的是，我國(guó)的商業(yè) 健康險(xiǎn)市場(chǎng)所表現(xiàn)的有效供求不足和疲軟，使得我國(guó)的商業(yè)健康保險(xiǎn) 在過去二十多年的發(fā)展歷程中一直處于緩慢發(fā)展中。無(wú)論在何種海外 市場(chǎng)經(jīng)濟(jì)體制中，一個(gè)成熟的市場(chǎng)有一個(gè)合理規(guī)范的財(cái)稅關(guān)于完善個(gè)人稅收優(yōu)惠型健康保險(xiǎn)的思考本文內(nèi)容：摘要商業(yè)健康保險(xiǎn)是構(gòu)建我國(guó)多層次醫(yī)療保障保障體系體系的重 要有機(jī)部分，為社會(huì)保障體制

2、發(fā)揮著獨(dú)特的功能和作用。但是令人遺 憾的是，我國(guó)的商業(yè)健康險(xiǎn)市場(chǎng)所表現(xiàn)的有效供求不足和疲軟，使得 四十多年中國(guó)的商業(yè)健康保險(xiǎn)在過去二十多年的發(fā)展歷程中一直處于 緩慢發(fā)展中。無(wú)論在中會(huì)何種市場(chǎng)經(jīng)濟(jì)體制中曾，一個(gè)成熟的市場(chǎng)必 然有適當(dāng)規(guī)范的財(cái)稅環(huán)境，我國(guó)商業(yè)健康險(xiǎn)市場(chǎng)由于缺失我國(guó)稅收政 策的支持，創(chuàng)立一個(gè)鼓勵(lì)供給和刺激的市場(chǎng)環(huán)境尤為困難。個(gè)人稅收優(yōu)惠型健康保險(xiǎn)（以下簡(jiǎn)稱“稅優(yōu)健康險(xiǎn)”）作為 保險(xiǎn)業(yè)參與“健康中國(guó)”建設(shè)的重要途徑，開始受到我國(guó)政府和社會(huì) 各界的關(guān)注。2021年8月國(guó)務(wù)院關(guān)于加快發(fā)展現(xiàn)代交強(qiáng)險(xiǎn)服務(wù)業(yè) 服務(wù)業(yè)的若干意見對(duì)稅收優(yōu)惠政策在健康險(xiǎn)市場(chǎng)的寄予厚望。稅優(yōu) 健康險(xiǎn)2021年才開始試點(diǎn)

3、發(fā)展戰(zhàn)略，經(jīng)過一年多的實(shí)踐，各地的試 點(diǎn)都形成了各具特色的發(fā)展模式。江西省在稅優(yōu)健康險(xiǎn)的試點(diǎn)和發(fā)展 中取得了一些成績(jī)，同樣也面臨著稅優(yōu)健康險(xiǎn)參保率不高，產(chǎn)品缺乏 競(jìng)爭(zhēng)力等問題。通過制定和健全適合當(dāng)前江西省情的稅收優(yōu)惠政策，并與商 業(yè)商業(yè)地產(chǎn)健康保險(xiǎn)進(jìn)行有機(jī)結(jié)合，既有利于構(gòu)建江西特色的社會(huì)保 障與商業(yè)保險(xiǎn)體系，解決省內(nèi)民眾醫(yī)療費(fèi)用報(bào)銷問題，一方面可以推 廣將成功經(jīng)驗(yàn)推廣于全國(guó)。另一方面這有助于又有利于保險(xiǎn)市場(chǎng)參與 者積累相關(guān)經(jīng)驗(yàn)，完善稅優(yōu)健康險(xiǎn)的產(chǎn)品設(shè)計(jì)和經(jīng)營(yíng)管理。本文江西省稅優(yōu)健康險(xiǎn)的發(fā)展現(xiàn)狀及問題，結(jié)合我國(guó)幾個(gè)典 型的稅優(yōu)健康險(xiǎn)試點(diǎn)模式以及商業(yè)國(guó)外健康險(xiǎn)稅優(yōu)政策，分析其發(fā)展 情況，總結(jié)其經(jīng)驗(yàn)

4、。探討江西省在全面推廣個(gè)人稅收優(yōu)惠健康保險(xiǎn)時(shí) 如何實(shí)現(xiàn)精準(zhǔn)保障功能，實(shí)現(xiàn)當(dāng)前保障、長(zhǎng)遠(yuǎn)保障照護(hù)和健康管理服 務(wù)有機(jī)結(jié)合，在模式上或管理上為江西省發(fā)展經(jīng)營(yíng)方式稅優(yōu)健康險(xiǎn)提 供建議。文章的第一部分如是說首先介紹了調(diào)研的背景、目的及意義, 其次介紹了視察方法、調(diào)研內(nèi)容、調(diào)研實(shí)施開展調(diào)研過程以及創(chuàng)新點(diǎn) 和不足之處。文章的第二部分詳述闡述稅優(yōu)健康險(xiǎn)的相關(guān)概念，介紹 了稅優(yōu)健康險(xiǎn)的特征、推出背景、重要性以及發(fā)展現(xiàn)狀。第三大部分 部分則從稅優(yōu)養(yǎng)老險(xiǎn)產(chǎn)品、供給方、需求方、財(cái)稅政策與監(jiān)管等多個(gè) 方面系統(tǒng)的分析了江西省在推行稅優(yōu)健康險(xiǎn)的過程中存在的問題。第 四部分分析亞洲地區(qū)了國(guó)內(nèi)外在商業(yè)健康險(xiǎn)稅收優(yōu)惠政策方面的

5、經(jīng)驗(yàn), 并通過分析整理提出可資借鑒的經(jīng)驗(yàn)。第五針對(duì)在江西省推行稅優(yōu)健康險(xiǎn)的過程中所存在的問題， 提出明確的對(duì)策與建議。在第六部分中，對(duì)全文通過梳理總結(jié)。希望本文中提出的建議和對(duì)策能為稅優(yōu)健康險(xiǎn)在江西省的推 廣、為建設(shè)我國(guó)多層次的醫(yī)療保險(xiǎn)社會(huì)福利體系有所幫助。相信在不 久的將來(lái)，稅優(yōu)健康險(xiǎn)不斷加強(qiáng)能夠不斷深入服務(wù)領(lǐng)域，非常積極服 務(wù)社會(huì)管理，有效滿足人民群眾多樣化的供給健康保險(xiǎn)需求?！娟P(guān)鍵詞】稅收優(yōu)惠政策，商業(yè)健康保險(xiǎn)，稅優(yōu)健康險(xiǎn)AbstractAs an important part of multi-level medical security system, commercial heal

6、thinsurance has the indispensable function and function But in the past 20 years ofdevelopment process, the health insurance market in our country, especially thecommercial health insurance market, has been in the doldrums, the main performancepresent insufficient and weak in market supply and deman

7、d effectively This is largelybecause tax policy support is not in place, in a market ey, to improve the taxpolicy is an integral part of a mature market, there is no perfect and reasonable taxpolicy will not encourage stimulate demand and supply and the market environmentwas createdAs an important w

8、ay for the insurance industry to participate in the constructionof healthy China”, the personal tax preferential health insurance ( tax healthinsurance ) has begun to receive the attention of our government and the people InAugust 2021, several opinions of the state il on speeding up the development

9、 ofmodern insurance service industry also put forward the proposal to improve healthinsurance with preferential tariff policy In 2021, the pilot development of the taxwas only started After one year of practice, various pilot projects have beendeveloped in various regions Jiangxi province has made s

10、ome achievements in thepilot and development of the tax and health insurance, and it also faces the problemssuch as the low rate of the insurance premium and the lack of competitiveness of theproducts Through to establish and perfect suitable to our country current situation ofcommercial health insu

11、rance tax preferential policy and insurance system, eventuallyprosperity, health insurancemarkets, both conducive to the formation of a multilevelmedical security system in our country, solve the problem of "health care" of thepeople，s livelihood, and is helpful for insurance companies ala

12、te experience, improve the coverage of product design, innovation and managementThis article is based on personal taxes optimal health insurance developmentpresent situation and problems in Jiangxi province, according to our country's severaltypical optimal health insurance tax pilot model and o

13、ptimal foreign commercialhealth insurance tax policy, analyze the development situation, and summarizes itsexperience, discusses the comprehensive promotion personal tax health insurance howto realize the precision safeguard function, achieve the security, an organiccombination of long-term protecti

14、on and health management services, in the patternor management provides the suggestion for the development of personal tax health insuranceThe first part of the article first introduces the background, purpose andsignificance of the research, and introduces the research methods, research contents, r

15、esearch implementation process, innovation points and shortcomings The secondpart of the article explains the concept of tax health insurance, introduces thecharacteristics, background, importance and development status of the tax healthinsurance The third part from tax optimal health insurance prod

16、ucts, suppliers anddemanders, fiscal and taxation policy and regulation of Jiangxi province wereanalyzed in several aspects, such as system to implement tax problems existing in theprocess of optimal health The fourth part analyzes the experience of domestic andforeign policy on the tax credit ofcom

17、mercial health insurance, and puts forward theexperience of reference In the fifth part, the author puts forward somecountermeasures and Suggestions on the problems existing in the process ofintroducing tax advantages and health insurance in Jiangxi province In the sixth part, summarize the full tex

18、tIt is hoped that the Suggestions and countermeasures proposed in this paper canbe helpful for the promotion and construction of multi-level medical insurance systemin Jiangxi province It is believed that in the future, tax and health insurance cancontinue to penetrate into service areas, and active

19、ly serve social management toeffectively meet the diversified health insurance needs of the peopleKey words Tax preferential policies； Commercial health insurance； PreferentialTax Policies in Private Health Insurance目錄1緒論1.1調(diào)研背景、目的和意義(1)調(diào)研背景隨著黨和政府對(duì)保險(xiǎn)參與社會(huì)管理作用的認(rèn)識(shí)逐步提升，近 年來(lái)，尤其是十八大召開以來(lái)，越來(lái)越多的起草政策制定開始顧及商 業(yè)

20、健康險(xiǎn)市場(chǎng)。國(guó)家發(fā)布的關(guān)于深化衛(wèi)生系統(tǒng)體制改革的意見中 圍繞社會(huì)醫(yī)療保障體系這重耍一環(huán)商業(yè)健康險(xiǎn)的定位賦予了明確的意 義，“要加快建立和完善以基本醫(yī)療保障為主體，其他多種形式補(bǔ)充 醫(yī)療保險(xiǎn)和商業(yè)健康保險(xiǎn)為補(bǔ)充，及全全面覆蓋城鄉(xiāng)居民的多層次醫(yī) 療保障體系。”雖然商業(yè)健康險(xiǎn)是補(bǔ)充著其他社會(huì)保障手段而著作用, 但是商業(yè)健康險(xiǎn)在體系中同其他保障手段一樣發(fā)揮著不可缺少?gòu)?qiáng)制手 段的作用，然而，困擾商業(yè)養(yǎng)老險(xiǎn)市場(chǎng)發(fā)展的不利因素保障制度正在 成為制約整個(gè)保障體系的短板。反映健康險(xiǎn)出我國(guó)商業(yè)健康險(xiǎn)市場(chǎng)健康險(xiǎn)收入的發(fā)展情況， 主要包括了 2021年至2021年共16年情形的健康險(xiǎn)保費(fèi)收入的增長(zhǎng) 情況，同時(shí)表11還

21、反映了健康險(xiǎn)保費(fèi)在人身保險(xiǎn)費(fèi)收入中的占比情 況。從表11可以看出，我國(guó)商業(yè)健康險(xiǎn)投資收益收入由2021年的 6548億元發(fā)展到了 2021年的404250億元，十幾年的時(shí)間商業(yè)健康 險(xiǎn)的保費(fèi)收入提高大大提高了超過61倍。但是一個(gè)根本無(wú)法忽視點(diǎn) 出的現(xiàn)象說明，2021年以來(lái)，盡管商業(yè)健康保險(xiǎn)保費(fèi)收入野蠻生長(zhǎng)， 健康險(xiǎn)保費(fèi)收入的同比卻一路曲折。商業(yè)健康險(xiǎn)市場(chǎng)可以說度過了十幾年不穩(wěn)定的發(fā)展?fàn)顟B(tài)，產(chǎn) 業(yè)發(fā)展水平仍然有限，處于發(fā)展戰(zhàn)略的初級(jí)階段。究其原因，作者認(rèn) 為比之于壽險(xiǎn)險(xiǎn)市場(chǎng)上相對(duì)的傳統(tǒng)壽險(xiǎn)和理財(cái)型險(xiǎn)種，健康險(xiǎn)一方面 面臨著承保毛利率不高的冏境，另一方面健康險(xiǎn)經(jīng)營(yíng)所需要的具備核 保技術(shù)也使得健康險(xiǎn)醫(yī)療更高的工作效率和人力成本，因此在健康險(xiǎn) 本應(yīng)飛速發(fā)展飛速發(fā)展的該時(shí)期，商業(yè)健康險(xiǎn)并沒有收到市場(chǎng)的青睞。 壽險(xiǎn)市場(chǎng)上所其他產(chǎn)品的走俏對(duì)健康保險(xiǎn)無(wú)疑產(chǎn)生了一定的“擠出效 應(yīng)”，以至于發(fā)生壽險(xiǎn)市場(chǎng)各種險(xiǎn)類發(fā)展一片向上，而保險(xiǎn)產(chǎn)品卻一 直處在十字路口徘徊的現(xiàn)象。商業(yè)健康保險(xiǎn)在人身險(xiǎn)市場(chǎng)上的比重雖 然逐年增長(zhǎng)，但是在市場(chǎng)中同仍