The Research On Effect Of New Personal Income Tax System On Tax Preferential Health Insurance

In recent years,the pressure on basic medical insurance has increased significantly.As an important part of the multi-level medical security system,China’s commercial health insurance has been in a state of weakness and insufficient effective supply and demand.In order to stimulate the development of commercial health insurance and consolidate the multi-level medical security system,meet the diverse needs of the people for health insurance,and solve the problem of having a doctor for every patient,the state has actively issued various policies to promote the development of commercial health insurance.The launch of the personal tax preferential health insurance in 2015 indicates that China’s commercial health insurance premiums can be included in the pre-tax deduction of personal income tax..However,as of the end of June 2018,the accumulated premium income of health insurance products with guarantees of renewal,non-return and pre-tax,and other benefits of the people is only 692 million,which is in a development dilemma.In 2018,China’s individual income tax law was revised for the seventh time and passed.The promulgation of the new individual income tax law not only increased the basic deduction of expenses,but also introduced six special additional deductions,which reduced the burden of taxpayers on the whole and brought real money benefits to taxpayers.according to the related data according to the Treasury with only basic standards for the deduction of expenses increased to 5000 yuan a month that a factor to measure,trimming the taxpayer of individual income tax in urban employment population proportion will fall to 15% from 44% now.This also means that the main applicable objects of China’s individual tax preferential health insurance will shrink again with the amendment of the individual tax bill,which is no less than adding insult to injury to the development of this kind of insurance.Based on the above background,this paper takes Sichuan province as an example to analyze the impact of the new personal income tax system on tax preferential health insurance.The income simulation data of Sichuan province was obtained through the Gamma fitting of the average wage income distribution of urban employees in Sichuan province.On this basis,the impact of the new individual income tax system on the population covered,the tax efficiency effect and the fairness of tax policy was analyzed.Then,by improving the development Suggestions of tax-advantaged health insurance,this paper puts forward Suggestions for the development of tax-advantaged health insurance between the old and new individual tax laws,hoping that it can improve the development dilemma of tax-advantaged health insurance and contribute to the development of commercial health insurance market as soon as possible.The first chapter of this paper introduces the background,purpose and significance of the topic,and expounds the relevant literature,and then introduces the research method,research content,research framework,as well as the innovation and shortcomings.The second chapter of the article is the relevant theoretical analysis of personal tax-preferential health insurance,which mainly defines the definition of commercial health insurance,the meaning and characteristics of tax-preferential health insurance,and defines the tax preferential policies,which lays the foundation for the subsequent analysis.The theoretical basis,followed by the introduction and comparison of the old and new tax system,this is also the research background of this article.The third chapter analyzes the development status and problems of tax preferential health insurance in China,summarizes the current development status of this kind of insurance from the opening background,development stage and development situation,and analyzes the existing problems from the two aspects of policyholders and insurance companies.The fourth chapter is the key chapter of this paper to explore the impact of the new tax system on tax-preferential health insurance.The first part selects Sichuan Province as the sample area,and uses three data to explain why Sichuan Province is selected for research.The second part mainly discusses the employment in cities and towns in Sichuan province,the author estimated the wage income distribution function of income distribution and fitting out for Sichuan province parameter,and by determining the Gamma distribution simulation of employment in cities and towns in Sichuan province wage income data,and measuring the amount of special deduction of Sichuan province,as the lingering effects of the analysis of data.The third part is the specific impact analysis.The analysis shows that after the implementation of the new personal income tax system,the number of the subjects covered by tax-free health insurance in Sichuan province decreased from 7,815,900 to 1,056,97.The annual amount of tax incentives decreased by about 62.7 million yuan,and the effect of tax preferential policies was greatly reduced,which violated the universality of tax preferential health insurance policies and discouraged consumers’ willingness and enthusiasm to buy insurance.In a word,the reform of personal income tax system makes the development of individual health insurance more difficult.Based on the above problems and influences,I finally turned to chapter five--Suggestions,and put forward Suggestions for the development of tax preferential health insurance--product diversification,and made Suggestions for the two groups with taxable income less than 5000 and more than 5000 respectively,and put forward some related supporting Suggestions.It is hoped that the Suggestions and countermeasures put forward in this paper can be helpful for the development of tax preferential health insurance and the construction of China’s multi-level medical insurance system.It is believed that in the near future,this kind of insurance can break through its development dilemma and become an important supporting force in the multi-level medical security system.