个人税收优惠型健康保险新政的实施现状与未来展望  

Present Status and Prospects of the New Policy for Tax-based Health Insurance

作　　者：宋占军[1] 冯可馨 SONG Zhanjun;FENG Kexin

机构地区：[1]北京工商大学经济学院,北京100048

出　　处：《保险职业学院学报》2024年第4期15-20,共6页Journal of Insurance Professional College

基　　金：北京市社会科学基金规划项目“北京市职工医保个人账户制度优化与改革路径研究”(20SRC026)。

摘　　要：个人税收优惠型健康保险是推动商业健康保险发展、促进我国多层次医疗保障体系建设的创新力量,但自2016年试点以来却一直“叫好不叫座”。为激发市场需求,我国于2023年8月出台了个人税收优惠型健康保险新政。尽管新政在多方面进行了扩容,并适当放宽了保险企业的经营条件,但从当前实践来看,个人税收优惠型健康保险在产品定位、信息公开、既往症人群参保等方面仍存在不足。为推动个人税收优惠型健康保险发展,本文提出以下建议:政府应探索医保个人账户购买模式;保险公司应明确自身战略定位,丰富个人税收优惠型健康保险税优产品供给,并积极宣传推广,以提升其社会效益;同时,还应该提升服务质量,切实守护老保单持有人的相关权益。In recent years,tax-based health insurance,as an innovative force to promote the development of commercial health insurance and promote the construction of a multi-level medical security system in China.However,it has been in an embarrassing situation since the pilot sales were launched in 2016.In order to stimulate market demand,China introduced a new tax-based health insurance policy in August 2023.Although the New Deal expanded in many aspects,and appropriately relaxed the operating conditions of insurance companies,there are still shortcomings in the aspects of product positioning,information disclosure,and participation of people with pre-existing conditions in the current practice.In order to promote the development of tax-based health insurance,this paper puts forward the following suggestions.The government should explore personal account purchases.Insurance companies should clarify their strategic positioning,enrich the supply of tax excellent products and actively promote and promote to enhance social benefits.Besides,insurance companies should also improve the quality of service and protect the rights of old policy holders.

关 键 词：税优健康险 税优新政 市场现状 

分 类 号：F840.625[经济管理—保险]