税收优惠政策如何影响商业健康险消费行为与决策?  

How Does Tax Subsidy Policy Affect Consumer Behavior and Decision-making of Commercial Health Insurance?

作　　者：孙正成 郑丽丹 SUN Zhengcheng;ZHENG Lidan(School of Finance,Yunnan University of Finance and Economics,Kunming,Yunnan 650221)

机构地区：[1]云南财经大学金融学院,云南昆明650221

出　　处：《上海立信会计金融学院学报》2020年第5期40-51,共12页Journal of Shanghai Lixin University of Accounting and Finance

基　　金：国家自然科学基金项目“健康中国视域下商业健康保险税收优惠政策的效应测度及动态调整研究”(71964035);云南省哲学社会科学规划项目“云南灾害保险精准扶贫的路径与对策”(QN2008006)

摘　　要：我国试图借助税收优惠政策刺激商业健康险消费以促进全民健康,其实施效果值得关注。本文采用Logit回归方法进行检验,结果显示健康状况、收入水平、健康险价格及行业评价是影响健康险(既往)消费行为的主要因素;进一步以纳税群体为样本检验发现,保险行业评价和保险税收优惠政策吸引力等外部环境因素取代个体特征成为纳税人健康险消费(未来)决策的重要影响因素,同时发现税收优惠政策对不同年龄、不同收入水平的纳税群体产生了非显著性的公平效应,降低了收入水平对健康险消费的天然约束。这些研究结论为我国商业健康险税收优惠政策实施和优化方向指明了方向和路径。Tax subsidy policies are always used to stimulate the consumption of commercial health insurance in order to promote the universal health in China,while its effects worthy of attention.Through field research and Logit regression method,the authors examine the impact of tax subsidy policies on individual health insurance behaviors and decisions.The author find that health status,income,health insurance price,and insurance service quality are the main factors that influence individual health insurance consumption behavior.After a separate test of the sample which needs to pay taxes,the authors find that the quality of insurance services and the attractiveness of tax subsidy policies have become an important influential factor in health insurance consumption decisions.It produces a non-significant equality effect,reduces the natural constraint of income level on health insurance consumption,and promotes health equity.The conclusions point out the direction and path for the implementation and optimization of Chinese commercial health insurance tax subsidy policy.

关 键 词：商业健康险 税收优惠政策 消费行为 公平效应 全民健康 

分 类 号：F810.622[经济管理—财政学] F812.4