从税务环境谈税优健康险“遇冷”  

作　　者：陈山河 

机构地区：[1]中央财经大学保险学院,北京100081

出　　处：《保险职业学院学报》2018年第3期68-70,共3页Journal of Insurance Professional College

摘　　要：税优健康险带动了多国寿险业发展,但在我国的试点却陷入"叫好不叫座"的尴尬境地。本文将通过比对中美不同的税务环境,进而指明适用人群、税务意识、税基、退税流程等税优健康险遇冷的原因,并提出建议:我国应通过拓宽税优健康险适用税基,培养居民税务意识,加强保险监管部门与税务局合作,推动税优健康险发展。Although the health insurance with tax preference has promoted the development of life insurance in many countries, lots of people in China celebrate for it but seldom of them actually purchase. This paper compares the difference between tax environments in China and America, and point out the reason the health insurance with tax preference doesn＇t sale well such as applicable people, tax awareness and tax base. Finally, related suggestions to improve the health insurance with tax preference are proposed： widen the corresponding tax base of the health insurance with tax preference, cultivate tax awareness, and strengthen the cooperation between the （~hina Insurance Regulatory Commission and the Tax Bureau.

关 键 词：税优健康险 税务意识 税基 退税 

分 类 号：F810.423[经济管理—财政学]