Study On The Impact Of Special Additional Deduction Of Serious Medical Treatment On Personal Medical Burden

In 2018,Our country made the seventh adjustment of the individual income tax law,for the first time,a new individual income tax system combining comprehensive and classified tax was established,improve the deduction model,increase the standard of basic cost deduction,and add new special additional deductions.From the perspective of people’s livelihood,considering the correspondence between the tax burden and the actual affordability of individuals,our country explored the implementation of special additional deduction policy,of which the special additional deduction of serious medical treatment focused on the medical field,and achieved a good response.At present,our country is solidly promoting common prosperity,paying attention to people’s health is the proper meaning of the question,the establishment of the special additional deduction policy of serious medical treatment conforms to the current background,it provides ideas for reducing personal medical burden and sharing family risks,but there are still shortcomings in reducing the phenomenon of poverty caused by illness and returning to poverty due to illness,allowing people to receive medical treatment for illness,and effectively reducing personal medical burden.On the basis of systematic combing of existing relevant literature,this paper combines relevant theories,to discuss the impact of the special additional deduction of serious medical treatment on personal medical burden.The principle of setting the special additional deduction policy of serious medical treatment should reflect the idea of differentiating quantitative taxation,following the progressive principle of taxation and taking into account the principle of tax reduction and fee reduction and income target.In terms of reducing the burden of personal medical care,the current policy still has problems such as unclear and relatively narrow deduction scope,lack of scientific deduction threshold and limit setting,and failure to consider regional differences in deduction standard setting.By analyzing the mechanism of special additional deduction of serious medical treatment on individual medical burden,this paper puts forward two research hypotheses.Using the data of the China Family Panel Studies(CFPS),a Difference-in-Difference model was constructed,and enhance the science of empirical analysis with the help of Propensity Score Matching(PSM).At the same time,the analysis of income heterogeneity was added to explore whether the impact of the special additional deduction policy on different income groups was significantly different.The paper draws a conclusion: First,the special additional deduction policy of serious medical treatment significantly affects the personal medical burden,the path to affect the individual healthcare burden through this policy is reasonably feasible,however,the current policy implementation is insufficient,and it does not reduce the burden of individual medical care.Second,compared with high-income groups,policies have a greater impact on the personal medical burden of low-income and middle-income groups,and there is income heterogeneity in policy impacts.In order to truly give full play to the effect of the special additional deduction policy of serious medical treatment in reducing personal medical burden,combined with U.S.,Canadian and Japanese medical expense deduction(credit)policies,under the current national conditions,our country should appropriately expand the scope of policy deduction and clarify the deduction items for serious diseases,scientifically lower the deduction threshold and increase the limit,gradually establish differentiated deduction standards,broaden the scope of deduction subjects so that tax benefits can truly benefit the people.