制度定位、税收激励与商业健康保险发展:国际经验及启示  

Institution Orientation,Tax Incentives and Development of Commercial Health Insurance: International Experiences and Implications

作　　者：张仲芳[1] 

机构地区：[1]江西财经大学财税研究中心,江西南昌330013

出　　处：《江西财经大学学报》2012年第1期52-59,共8页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金项目(10CJY070);教育部人文社会科学研究青年项目(08JC790051)

摘　　要：中国"新医改方案"提出建立以基本医疗保障为主体的多层次医疗保障体系。国际经验表明,要建立高效的医疗保障体系,商业健康保险是不可或缺的重要组成部分,而税收激励政策是推动商业健康保险发展的有力杠杆。在我国医疗保障体系建设中,商业健康保险应承担费用补充型和项目增补型保障的角色。有必要建立商业健康保险税收优惠制度,通过税收杠杆推动商业健康保险的发展。China＇s new health care system reform plan has set goals for the establishing of a multi-layer medical security system with the basic medical security as the main body. International experiences indicate that commercial health insurance is an indispensable part in an efficient and sustainable medical security system, and tax incentives are effective levers to promote the development of commercial health insurance. When constructing China＇s medical security system, commercial health insurance should play an active role as the main supplier of complementary and supplementary insurance. In addition, it is necessary to establish a tax favor system, so as to promote the development of commercial health insurance through the tax lever.

关 键 词：商业健康保险 制度定位 税收激励 

分 类 号：F840[经济管理—保险]