【摘要】：我國(guó)第一筆商業(yè)健康保險(xiǎn)源于上世紀(jì)80年代初期,發(fā)展至今,尚處于初期階段,雖然發(fā)展空間巨大,但是國(guó)內(nèi)保險(xiǎn)市場(chǎng)卻顯示健康保險(xiǎn)的發(fā)展始終不溫不火。從國(guó)外發(fā)達(dá)國(guó)家的發(fā)展經(jīng)驗(yàn)來(lái)看,稅收優(yōu)惠是保險(xiǎn)業(yè)界公認(rèn)的商業(yè)健康保險(xiǎn)發(fā)展的“助推器”。而從我國(guó)國(guó)情來(lái)看,對(duì)健康保險(xiǎn)給予稅收優(yōu)惠,支持健康保險(xiǎn)介入醫(yī)療體制改革和鼓勵(lì)健康保險(xiǎn)的發(fā)展創(chuàng)新,有利于健康保險(xiǎn)市場(chǎng)的發(fā)展繁榮,也有利于促進(jìn)我國(guó)多層次醫(yī)療保障體系的形成。本文的寫(xiě)作目的是從稅收政策的角度出發(fā),結(jié)合商業(yè)健康保險(xiǎn)的特點(diǎn)以及我國(guó)建立多層次醫(yī)療保障體系的具體國(guó)情,提出適合我國(guó)國(guó)情的商業(yè)健康保險(xiǎn)稅收優(yōu)惠政策。 本文是保險(xiǎn)學(xué)與財(cái)政學(xué)的融合性研究,根據(jù)兩學(xué)科的不同特點(diǎn),試圖將二者結(jié)合,研究出適合我國(guó)發(fā)展的商業(yè)健康保險(xiǎn)稅收政策。文中從經(jīng)濟(jì)學(xué)角度入手,分析稅收對(duì)商業(yè)健康保險(xiǎn)需求、供給以及均衡的影響,然后以共性推向個(gè)性,提出稅收制度對(duì)商業(yè)健康保險(xiǎn)市場(chǎng)的發(fā)展具有重要性。根據(jù)我國(guó)在商業(yè)健康保險(xiǎn)稅收制度方面存在的各種問(wèn)題,以及結(jié)合發(fā)達(dá)國(guó)家在發(fā)展商業(yè)健康保險(xiǎn)的過(guò)程中稅收方面的實(shí)踐經(jīng)驗(yàn)和我國(guó)的具體國(guó)情,提出改革我國(guó)商業(yè)健康保險(xiǎn)稅收政策時(shí)應(yīng)當(dāng)考慮的因素以及相關(guān)的改革建議,以期為我國(guó)商業(yè)健康保險(xiǎn)的發(fā)展盡綿薄之力。
[Abstract]:The first commercial health insurance in China originated in the early 1980s and is still in its initial stage. Although there is a huge space for development, the domestic insurance market shows that the development of health insurance is not always warm. From the development experience of foreign developed countries, tax preference is recognized as a booster for the development of commercial health insurance in the insurance industry. From the point of view of our country's national conditions, giving tax preference to health insurance, supporting health insurance to intervene in the reform of the medical system and encouraging the development and innovation of health insurance are conducive to the development and prosperity of the health insurance market. It is also conducive to the formation of a multi-level medical security system in China. The purpose of this paper is to put forward the preferential tax policy of commercial health insurance from the perspective of tax policy, combined with the characteristics of commercial health insurance and the specific situation of establishing a multi-level medical security system in China. This paper is a study of the integration of insurance and finance. According to the different characteristics of the two disciplines, this paper tries to combine the two to study the tax policy of commercial health insurance suitable for the development of our country. From the angle of economics, this paper analyzes the influence of taxation on the demand, supply and equilibrium of commercial health insurance, and then puts forward the importance of tax system to the development of commercial health insurance market. According to the various problems existing in the tax system of commercial health insurance in our country, as well as the practical experience of the developed countries in the process of developing commercial health insurance and the specific conditions of our country, This paper puts forward the factors that should be taken into account in reforming the tax policy of commercial health insurance in China and the relevant reform suggestions in order to contribute to the development of commercial health insurance in China.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F842.684;F812.42

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本文編號(hào)：2166253